Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 1065 - MADRAS HIGH COURTOrder of attachment on pension of the petitioner - HELD THAT:- This court perused the bank account statement of the appellant, which makes it clear that the entire pension amount with arrears, is lying in the bank account of the appellant. It is also seen that only a sum of Rs. 1,35,000/- lying in that account relates to other amount. Therefore, the following directions are issued to safeguard the interest of both the parties: (a)the appellant is entitled to operate the pension account and make all transactions with the amount lying therein, excluding a sum of Rs. 1,35,000/-, which according to the appellant, pertains to other amount. (b)The above sum of Rs. 1,35,000/- alone, shall be transferred from the pension account to the other account bearing Account No. 64000304842, which is under attachment. (c)The other account bearing Account No. 64000304842 shall be continued in attachment till the conclusion of the proceedings by the appellate authority. (d)In other respects, the direction issued by the learned Judge in paragraph 14 of the order impugned herein, shall stand confirmed and the Appellate Commissioner shall dispose of the appeals on merits and as per law, within a period of three months from the date of receipt of a copy of this judgment. The interim order passed by us earlier is modified and this writ appeal is disposed of.
|