TMI Blog2017 (8) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 are absent in the present case, the impugned notices are set aside. Significantly, the petitioner is enjoying an interim order since April 5, 2017. In spite of such interim order, the department has chosen not to initiate the assessment proceedings. The impugned order is set aside. - GA 2424/2017 WP 206/2017 - - - Dated:- 26-7-2017 - Debangsu Basak, J. Mr.Avinaba Patra, Adv. for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer is yet to arrive at a finding that, there is income escaping assessment warranting attachment of the bank account as sought to be done. He refers to the affidavit-in-opposition particularly paragraph 5(b) and submits that, although the search and seizure was undertaken in the month of December, 2016, the assessment proceedings in respect of the relevant assessment years are to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings for the Assessment Years 2011-12 to 2016-17. Such stand is declared in the affidavit-in-opposition filed on behalf of the department. In such circumstances, since the pre-conditions for invoking Section 281B of the Act of 1961 are absent in the present case, the impugned notices are set aside. Significantly, the petitioner is enjoying an interim order since April 5, 2017. In spite of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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