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TMI Blog2010 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents. This writ petition is directed against the proceedings of the first respondent, dated June 13, 2005 by which the second respondent has directed that the petitioner has to pay an amount of Rs. 53,71,833 being the arrears of tax for which the order of attachment has already been passed in respect of the property comprised in Survey No. 54/3 at Vallam Village, Chengalpet District. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmitting the assessing officer to check the accounts which shall be produced by the petitioner apart from directing the assessing officer to furnish copies of records relied on by the assessing officer to reject the claim of the petitioner and to give reasonable opportunity for the petitioner to file his objection, if any. While setting aside the assessment and levy of penalty and remanding the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings before the assessing officer, viz., the second respondent, is still pending. It is stated that on January 8, 2010, the assessing officer has supplied the copies of records as directed by the appellate authority and also granted 30 days time to the petitioner to enable him to peruse the records and furnish a detailed reply. After the petitioner furnished the said reply on perusal of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment is lifted possibly the petitioner would alienate the property which is the only security available for the Department for recovery of huge amount of arrears. If the order of attachment is lifted by the assessing officer then the Department will be at loss. Therefore, lifting of attachment at this point of time is not necessary. No prejudice is going to be caused if the attachment is not lif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority dated December 2, 2008, the second respondent shall lift the order of attachment subject to the condition that the petitioner shall file an affidavit of undertaking before the assessing officer that the petitioner shall not alienate the property in question. Such affidavit of undertaking will be operative till the petitioner files appeal against the order of assessment and obtains nec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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