TMI Blog2022 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the present writ petition since the garnishee notice has been issued by the assessing authority under the Income Tax Act to secure the demand arising from the income tax assessment order. This writ petition is hence not maintainable for want of proper parties being arrayed. However, bearing in mind the profile of the petitioner, the Deputy Commissioner of Income Tax, Central Circle, 3(4), Chennai is impleaded suo motu as R3, for whom Mr.ANR Jayaprathap, learned Junior Standing Counsel accepts notice. Let the cause title be amended to reflect this impleadment. No notice is thought necessary to either R1 and R2 and it would suffice that learned Standing Counsel for the Income Tax Department, who has taken notice for R3, be heard. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited, presently working in Thiruvannamalai Depot. During the year 2019, there had been certain reports made to the Election Surveillance Team from the RDO Returning Officer, Harur Constituency regarding cash seizure of a sum of Rs.3.47 crores. 2. Upon receipt of the information, the officials of the Benami Prohibition Unit had surveyed the premises and found cash amounting to Rs.3,47,51,100/- in bags, in a TNSTC bus bearing vehicle registration no. TN 29 N 2436. 3. One J.Selvaraj, who was holding the cash was detained and had identified himself as a conductor. Along with the seized cash, a bank passbook had been found which, admittedly belonged to the petitioner herein. The petitioner had tendered explanation for the same that I co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the order under Section 24 (4) of the PBPT Act has been passed by R1, which is stated to be pending in appeal before the Tribunal. That order is irrelevant to the lis in the present writ petition since the garnishee notice has been issued by the assessing authority under the Income Tax Act to secure the demand arising from the income tax assessment order. 9. This writ petition is hence not maintainable for want of proper parties being arrayed. However, bearing in mind the profile of the petitioner, the Deputy Commissioner of Income Tax, Central Circle, 3(4), Chennai is impleaded suo motu as R3, for whom Mr.ANR Jayaprathap, learned Junior Standing Counsel accepts notice. Let the cause title be amended to reflect this impleadment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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