TMI Blog2023 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits and in accordance with law and in respect of the assessment year 2015-16, some of the operative portion of the assessment order was quashed and without giving any notice to the petitioner, prior to the attachment and the dues of the recovery notice, the first respondent has attached the back account, lying in the bank account of the petitioner and maintained with the fourth respondent Bank, which in the considered view of this Court, is arbitrary and has been passed by total non application of mind. Insofar as the second submission made by the learned counsel for the petitioner with regard to the refund of the money, lying in the petitioner's bank account, maintained with the fourth respondent Bank, is concerned, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellate Authority namely, the second respondent dated 22.02.2023 under which the assessment orders dated 06.03.2020 and 26.09.2020 have been quashed and remanded back to the first respondent for fresh consideration, on merits and in accordance with law. She also drew the attention of this Court to the impugned recovery notice dated 06.02.2023 as well as the consequential bank attachment Form U dated 22.02.2023 and would submit that arbitrarily and by total non application of mind, the impugned recovery notice as well as the bank attachment has been effected on 22.02.2023. 3.Heard Ms.R.Charulatha, representing for Mr.Lakshmi Kumaran, learned counsel for the petitioner and Mr.V.Prasanth Kiran, learned Government Advocate, who acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the assessment year 2015-16 was partly quashed and therefore, the amount that has been withdrawn from the petitioner's bank account, lying with the fourth respondent Bank, has to be refunded by the respondents. 7.Insofar as the second submission made by the learned counsel for the petitioner with regard to the refund of the money, lying in the petitioner's bank account, maintained with the fourth respondent Bank, is concerned, the petitioner will have to give a representation for the same to the respondents. 8.No prejudice would be caused to the respondents if the said representation is directed to be considered by the first respondent, on merits and in accordance with law within a time frame to be fixed by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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