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2020 (11) TMI 381 - MADHYA PRADESH HIGH COURTAttachment of Bank A/c. - proceedings under Section 226 - demand notice was issued u/s 156 as the tax was not deposited the petitioner - HELD THAT:- Relief sought for quashing of Bank A/c attachment notice is rendered infructous. As to challenge to Assessment Order since the petitioner has already availed the remedy of Statutory Appeal, we are not inclined to cause indulgence, merely on the contention that there are over 600 Appeals pending and for non-availability of the Appellate Authority there is no likelihood of early hearing. Non-availability of the Appellate Authority is however seriously disputed by the respondents. Since the petitioner has already filed an appeal against the impugned assessment order, we are not inclined to cause any indulgence. Petitioner, however would be at liberty to file appropriate application for early hearing which may be considered by the Appellate Authority on its merit.
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