TMI Blog2013 (12) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... e extent of withdrawing certain amounts from its current account. If recoveries have to be made by the Department, it should be from M/s.Ambience Projects or its partners. If any recovery has to be made from Sri.Hemanshu M.Shah who is one of the partners in M/s.Ambience Projects in his personal capacity then in that regard the details regarding his assets had to be known and hence, a notice could have been issued to the petitioner to furnish the details. - A coercive action against the petitioner who is stranger to the re-assessment proceedings would not serve the purpose at all. In that view of the matter, the attachment of the current account of the petitioner is illegal. - Decided in favour of assessee. - W.P. Nos. 55696, W.P. Nos. 5635 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s re-assessed under Section 39(2) read with Section 69(1) of the Act and an order dated 20/09/2013 was passed re-assessing the tax liability of M/s. Ambience Projects to an extent of ₹ 1,14,38,391/- including interest and penalty. Consequently, a demand notice was issued to M/s. Ambience Projects calling upon them to make the afore said payment within ten days of service of the notice. Another notice was issued by the first respondent to the second respondent-revenue to pay the outstanding dues in the account of Sri.Hemanshu M.Shah. This was on the premise that he being a partner in M/s. Ambience Projects who had dues with the first respondent could be collected from the petitioner partnership firm, wherein Sri. Hemanshu M.Shah was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e one of the partners in M/s.Ambience Projects is a partner in the petitioner-firm also would not enable the Department to proceed against the petitioner partnership firm to the extent of withdrawing certain amounts from its current account. If recoveries have to be made by the Department, it should be from M/s.Ambience Projects or its partners. If any recovery has to be made from Sri.Hemanshu M.Shah who is one of the partners in M/s.Ambience Projects in his personal capacity then in that regard the details regarding his assets had to be known and hence, a notice could have been issued to the petitioner to furnish the details. A coercive action against the petitioner who is stranger to the re-assessment proceedings would not serve the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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