9911796707
TMI Blog2021 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent leading to the issuance of impugned assessments order vide TIN: 33634323714 / 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 and 2015-2016 respectively dated 21.12.2018 issued to the petitioner and to quash the same as illegal, arbitrary, ultra vires and consequently direct the respondent herein to forbear from giving effect to the assessment order. 2. The petitioner in W.P.No.11433 of 2021 M. Lakshman father of L.Rajesh in W.P.No.11433 of 2021 has filed this writ petition to call for the records of the respondent leading to the issuance of the impugned notices vide reference Na.Ka.A3./1445/2008 dated 26.09.2020 issued by the respondent vide reference A3.TIN 33634323714 dated 09.12.2020 attaching the said the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2017 for the respective Assessment Years which were sought to be served on the petitioner. 7. As the petitioner had closed down the business from the aforesaid business premises, the notices were returned with an endorsement left. The petitioner had a main place of business at No.37, Bazaar Street, Odugathur, Vellore-632 103, and also had an additional place of business at No.H-4, Old Bye Pass Road, Vellore (W.E.F.26.06.2008), No.38, Lakshmipuram, Lakshmi Complex, Salavanpet, Vellore (W.E.F.19.04.2010) and in Nethaji Road, (Near E.B.) Shenpakkam, Vellore. (W.E.F.11.05.2010), and the additional place of the business were at No.158/A Opposite to EB, Nethaji Road, Shenbakkam, Vellore - 638 012 was running by the petitioner (M.Lakshmana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner in W.P.No.11414 of 2021 etc., batch was the same as the main place of business of the writ petitioner in W.P.No.11433 of 2021 and therefore, the respondent is justified in attaching the Bank Account. 12. It is submitted that though the attachment was made to the bank account of the petitioner's father in W.P.No.11433 of 2021 (M.Lakshman), it was lifted by this Court vide order dated 30.04.2021 and therefore, it is submitted that the attachment order should be allowed to continue till the amount due is paid by the petitioner in W.P.No.11414 of 2021 etc., batch. 13. Heard learned counsel for the petitioner and for the respondents. Perused the impugned order dated 21.12.2018 for the respective assessment years 2010-11 etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order with the respondent as and when such deposit is made by the petitioner within the aforesaid period, in two instalments the respondent shall take up the case and pass fresh order on merits and in accordance with law. 16. The impugned orders which stand quashed subject to payment of the aforesaid amount within the aforesaid period, shall be treated as Show Cause Notice to the petitioner. If required the respondent shall issue a corrigendum to the aforesaid Show Cause Notice ( Order quashed hereien ) which has to be answered by the petitioner within a period of 45 days from the date of receipt of the order, also the petitioner is at liberty to take out all defences available to him that are known under law within the period of 30 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
