9911796707
TMI Blog2024 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. Standing Cousnel along with Mr. Shivendra Singh and Mr. Puneett Singhal, Jr. Standing Counsels, Ms. Mahima Garg and Mr. Chandan Kumar, Adv. ORDER 1. These four writ petitions had principally assailed Garnishee Notices dated 31 January 2024 pursuant to which restraints came to be imposed upon the following bank accounts of the writ petitioner: S. No. Name of Bank A/c No. 1 State Bank of India, Nariman Point, Mumbai 31683260574 2 State Bank of India, Nariman Point, Mumbai 32262641347 3 ICICI Bank, Bandra (East), Mumbai 000805015468 4 ICICI Bank, Bandra (East), Mumbai 000805015463 2. For the sake of convenience and clarity we also propose to note that the W.P. (C) Nos. 1855/2024, 1848/2024, 1846/2024 & 1851/2024 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id rectification application is still pending for disposal by our good office as on date 2 154 2016-17 84,12,462 3 234D 2016-17 4,80,096 4 234D 2018-19 9,587 It is respectfully submitted that the said demand is also pursuant to mistake apparent from records which require rectification under Section 154 of the Act. As such, the Assessee has filed application dated 18 February 2021 before your good office to rectify the error in the order. Copy of application is enclosed herewith as Annexure III for your goodself's kind reference. The said rectification application is still pending for disposal by your good office as on date. 5 143(3) 2018-19 91,250 6 154 2020-21 7,450 In this regard, the assessee wish to highligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that we had called upon respondents to obtain instructions. 5. However, and when the matter was called thereafter on 14 February 2024, we were apprised of the passing of orders dated 10 and 12 February 2024 in terms of which the pending rectification applications pertaining to AY 2022-23 and 2016-17 had come to be rejected. 6. The writ petitioners had contended that while dealing with the pending rectification applications, when the petitioner had approached the Centralized Processing Center [CPC] it was apprised that it would have to move the jurisdictional Assessing Officer [AO]. However, and as the order dated 10 February 2024 in W.P (C) 1851/2024 would indicate the jurisdictional AO has taken the position that rectification powers ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as per the Garnishee Notices is stated to be INR 17,16,85,384/-. 9. However, and notwithstanding the above, Mr. Gupta submitted that the jurisdictional AO would have no objection to considering the rectification applications afresh in case such liberty were to be accorded by the Court. 10. As we view the order dated 12 February 2024, pertaining to AY 2016-17, we find that the rectification application has come to be rejected solely on the ground that no appeal had been filed by the writ petitioner against the original order of assessment. In terms of that order, the rectification applications which had been pending right from 30 April 2021, 05 October 2021 and 09 January 2024 have come to be summarily rejected. Similarly, while passin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered opinion the prayer for lifting of the Garnishee Notices and for provisioning of adequate security is an issue which would merit examination and consideration by the jurisdictional AO in the first instance. 14. We thus leave it open to the writ petitioner to move the jurisdictional AO in this regard also. The prayer for modification and lifting of the Garnishee Notices as well as for disposal of the pending rectification applications may be considered with due expedition and disposed of within a period of one week. 15. We additionally observe that insofar as W.P. (C) No. 1846/2024 is concerned, the case of the writ petitioner was that as per the rectification order dated 14 March 2022 passed by the CPC a demand of INR 1,22,310/- cam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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