TMI Blog2018 (9) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... who is present in court, expresses his apprehension that in the event the proceedings culminated in an order levying tax, the Department will not be in a position to recover the same. When the assessment orders have been set aside and when the matters have been remanded for de novo consideration, the attachment cannot continue. Petition allowed. - Writ Petition No.19370 of 2018 & WMP.No.22775 of 2018 - - - Dated:- 3-8-2018 - Mr. T.S. Sivagnanam J. For the Petitioner : Mr.P.Rajkumar For the Respondents 1, 2, 3, 4 And 5 : Mr.M.Hariharan, AGP, Mr.R.P.Prathap Singh, GA, Mrs.R.Hemalatha And Mr.A.P.Srinivas, SPC ORDER Heard all the parties. By consent, the writ petition itself is taken up for final disposal. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Assessing can seek for appropriate orders from the Higher Officers, so that, the Assessing Officer can address the Customs Department, Income Tax Department and the aforementioned three Banks, and then, to proceed with the matter, if this procedure is not followed, it would be a case, where, without specifying that there were verifiable material connecting the petitioner with the transactions, proceedings would deemed to have commenced. 6. Thus, as already stated above, the case on hand is being a very peculiar case, this Court is inclined to mould the relief, sought for by the petitioner. Accordingly, both the Writ Petitions are allowed and the impugned orders dated 21.11.2016 are set aside. Consequently, the ex parte assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to give effective disposal of the writ petition, this Court suo motu impleaded respondents 4 and 5, who are also represented by their respective learned Standing Counsel. However, the learned Standing Counsel do not have specific instructions. 8. It is not in dispute that the first respondent addressed to the Customs Department and the Income Tax Department. However, he has not received any reply. This is so because the correct officers have not been addressed. 9. Both the learned Standing Counsel appearing for respondents 4 and 5 would submit that the names and designations of the appropriate officers of the respective Departments have been informed to the first respondent through Mr.K.Arumugam, State Tax Officer, Amaindhakara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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