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2008 (2) TMI 97

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..... rs assailing the correctness of the impugned communication dated January 11, 2008, issued by the respondent, vide annexure A; the impugned notice dated January 22, 2008, reissued by the respondent under section 226(3) of the Income-tax Act, 1961, vide annexure B; the impugned communication dated January 22, 2008, reissued by the respondent, vide annexure C and also to quash the proceedings initiated under section 226(3) of the Income-tax Act, 1961, in so far as the petitioners are concerned and in the interest of justice, have presented this writ petition. 2. The only grievance of the petitioners as made out by learned counsel appearing for the petitioners in the instant case is that, the petitioners, have filed an application dated Jan .....

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..... d that they are entitled for interim relief sought against the demand notice. In view of not affording reasonable opportunity to the petitioners and not passing a speaking order, these petitioners felt necessitated to present this writ petition seeking appropriate relief as stated supra. 3. I have heard learned counsel appearing for the petitioner and learned standing counsel appearing for the respondent. 4. After careful perusal of the impugned communications-cum-orders and the impugned directions issued by the respondent to the Manager, ING Vysya Bank, vide annexures A to C, respectively, it is manifest from the contents of the communications and directions issued by the respondent that, the respondent has committed a grave error .....

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..... Balagangadharanathanagar, Javaranahalli, Nagamangala Taluk, Mandya District, dated January 22, 2008, vide annexure C, are hereby set aside. 6. Matter stands remitted back to the respondent for reconsideration afresh, with a direction to take appropriate decision in accordance with law, and dispose of the same, as expeditiously as possible, within four weeks from the date of receipt of a copy of this order. 7. Further, the petitioners herein are directed to appear before the respondent personally or through his counsel along with written statement, if any, on February 21, 2008. 8. The respondent herein is directed to give further date, if necessary and then proceed to pass orders in compliance with the above directions issued by .....

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