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TMI Blog2018 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. Mr. Pradeep S. Jetly for the respondents. P.C: 1. The petitioner has approached this Court requesting that the attachment levied on his bank account, more particularly described in the prayer in the petition, be raised. 2. The petitioner has made a categorical statement on facts and that he was a partner earlier in a partnership firm. However, later on, he has retired therefrom. So long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in original was set aside by the Tribunal. Thereafter, the demand of tax did not survive. If the demand of tax or the liability or debt in that behalf did not survive, there was no question of imposition of any penalty. Hence, the penalty also does not survive. 4. As far as the past dues of the department is concerned from two bank accounts, a sum of Rs. 4,74,000/has already been appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous challans. Thereafter, the machineries of the firm were attached and auctioned by the Tahsildar, Thane, and from the proceeds, an amount of Rs. 3,56,614/was credited to the Government treasury on 31st March 2006. A total amount of Rs. 10,84,614/has been recovered an there is a balance outstanding of Rs. 11,50,708/and Rs. 1,00,000/penalty. Now, this is not an amount or sum disputed by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition is disposed of with a direction to the petitioner to pay the balance sum as computed above within a period of three months from today and report compliance to the Commissioner. In the event compliance is reported, the attachment of the bank account shall stand raised and thereafter, the petitioner shall operate the said bank account. In the event the petitioner fails to pay the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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