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2021 (6) TMI 294 - HC - Income TaxAttachment order - recovery proceedings - HELD THAT:- Letter addressed to the Sub-Registrar, Ponneri Taluk, Ponneri, Tiruvellur District, per se, would not provide cause of action for filing the present writ petition. If at all the petitioner is aggrieved with reference to certain contents in the letter, the petitioner is bound to approach he Competent Authority and submit explanations, objections or documents in order to establish or defend his case. This Court cannot adjudicate such disputed facts in writ proceedings under Article 226 of the Constitution of India. All such factual disputes are to be adjudicated and resolved before the Competent Authority. Under Rule 11, Schedule II of the Income Tax Act, provides remedy to the aggrieved person and therefore, the petitioner has to avail the remedy by approaching the Authorities Competent in the manner known to law. The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, Ponneri Taluk Ponneri, Tiruvallur District, seeking certain details, the same would not provide a cause of action for the purpose of moving the present writ petition nor this Court adjudicate all such disputed facts under Article 226 of the Constitution of India.
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