TMI Blog2019 (9) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, we direct the petitioner to make the deposit of ₹ 30,00,000/- and upon the deposit of this amount, the attachment order dated 24.06.2019 attaching the cash credit account of the petitioner shall remain in abeyance, till the period one week, and if revision / review is filed against the order dated 08.04.2019 within the same period, the attachment order shall be guided by the final order passed by the Commissioner of Income Tax, on the revision / review application, and upon its compliance by the petitioner. All these writ petitions are disposed of, directing the petitioner to avail the alternative remedy first. - W.P.(T). No. 4653 of 2019 With I.A. No. 8488 of 2019 With W.P.(T). No. 4707 of 2019 With W.P.(T). No. 4708 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and summon notice as Assessee in default , had been issued to the Chief Manager of the Bank. It is an admitted position that the attachment order of the cash credit account has also been issued on 24th June, 2019. 4.Since the petitioner has moved this Court directly, without availing the alternative remedy provided in the Act, we are not considering the arguments of the learned counsel for the petitioner on merits, which we keep open to be taken by the petitioner before the Commissioner of Income Tax. The petitioner must avail the alternative remedy by filing the revision / review against the orders dated 08.04.2019 issued by the Income Tax Officer, rejecting the petitions for stay of demand, filed by the petitioner. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner. 6.In the facts of this case, the offer given by the learned counsel for the petitioner, prima facie, appear to be genuine to us, in view of the fact that the cash credit account of the petitioner has already been attached, which may be causing hindrance in the business of the petitioner. Accordingly, we direct the petitioner to make the deposit of ₹ 30,00,000/- and upon the deposit of this amount, the attachment order dated 24.06.2019 attaching the cash credit account of the petitioner shall remain in abeyance, till the period one week, and if revision / review is filed against the order dated 08.04.2019 within the same period, the attachment order shall be guided by the final order passed by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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