TMI Blog2023 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 6199 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourth 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 Court. 9.In view of the admitted fact that erroneously, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has been erroneously withdrawn from their bank account, maintained with the fourth respondent Bank within a period of two weeks from the date of receipt of a copy of this order. On receipt of the said representation, within the stipulated time, the first respondent shall pass final orders, on merits and in accordance with law within a period of four weeks thereafter. Consequently, connected W.M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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