TMI Blog2018 (4) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... hile remitting the further advance tax of ₹ 30,00,000/- he ought to have filed Form 28 A. In any event, as on date, Form 28 A has been filed before the first respondent. Therefore, the said Form 28 A should be considered by the first respondent and decision be taken on merits and in accordance with law. However, in the meantime, the question of recovery of ₹ 96,41,650/- by attaching th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and Mrs.Hema Murali Krishnan, the learned Senior Standing Counsel, accepting notice on behalf of the respondents. In the light of the order, this Court proposes to pass, notice to the third respondent/Bank is dispensed with. 2. The petitioner is aggrieved by the notice issued under Section 226 (3) of the Income Tax Act, 1961, (hereinafter, referred to as 'the Act') addressed to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made by the petitioner and enclose an estimate of the advance tax so payable on such income calculated in the manner laid down in Section 209. ii) The petitioner would state that, on receipt of the impugned notice, he had paid further advance tax of ₹ 30,00,000/- and intimated the first respondent through their authorized Chartered Accountant, via., e-mail on 15.03.2018. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess amount of advance tax to the tune of ₹ 1,55,00,000/- has been remitted by the petitioner and this has been mentioned in the Form 28 A. 5. The learned Senior Standing Counsel for the Revenue points that, on the date of the remittance of a sum of ₹ 30,00,000/- the petitioner has not filed any Form 28 A. Had the Form 28 A been filed, appropriate action would have been initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Writ Petition is disposed of, by directing the first respondent to consider the petitioner's Form 28 A, being the intimation to the Assessing Officer under Section 210 (5), regarding the notice of demand issued under Section 156 of the Income Tax Act, 1961, dated 09.02.2018 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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