TMI Blog2021 (6) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to certain contents in the letter, the petitioner is bound to approach he Competent Authority and submit explanations, objections or documents in order to establish or defend his case. This Court cannot adjudicate such disputed facts in writ proceedings under Article 226 of the Constitution of India. All such factual disputes are to be adjudicated and resolved before the Competent Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Government Pleader, Ms.Hema Muralikrishnan, Senior Standing Counsel. ORDER The relief sought for in the present writ petition is to call for the records in attachment notice dated 22.09.2009 in T.R.No.43-C/05-06 49 - Cof 06-07 on the file of the second respondent and quash the same. 2. The letter dated 22.09.2009, which is impugned, reveals that the said letter was issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment without previous approval or No Objection Certificates from the Incometax, and you are also requested to intimate the persons whoever contacting you in respect of transfer/sale of the defaulter's properties mentioned above, to contact the undersigned in this regard, and failure in this regard will be viewed very seriously, and necessary legal action will be taken as per the directions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 11, Schedule II of the Income Tax Act, provides remedy to the aggrieved person and therefore, the petitioner has to avail the remedy by approaching the Authorities Competent in the manner known to law. 6. In view of the fact that the impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, Ponneri Taluk Ponneri, Tiruvallur District, seeking certain details, the same wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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