TMI Blog2024 (4) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The impugned order of attachment pre-date the order passed by this Court on 26.09.2023. Therefore, in the absence of an order staring against the petitioner as on date, continuance of impugned attachment order dated 03.06.2022, bearing reference Na.Ka.No.A8/1944/2021, cannot be sustained. It has to be set aside. Already, this Court has directed the authorities to grant personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd respondent Bank. 2 . Earlier, the petitioner had suffered three assessment orders for the Assessment Years 2017-2018, 2018-2019 and 2019-2020. These assessment orders were subject matter of challenge before this Court in W.P.(MD)Nos.23450 to 23452 of 2023 along with three other Writ Petitions filed by the petitioner, seeking to quash the proceedings dated 04.07.2023, bearing reference Proc.No.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is remitted back to the authorities. The authorities are strictly directed to grant personal hearing to the petitioners and thereafter pass orders. The said exercise shall be completed within a period of three months from the date of receipt of a copy of this order. With the above said observation, the writ petitions in W.P(MD)Nos.23450 to 23452 of 2023 are allowed. 5. The assessment orders are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain in operation. The petitioner should have brought the same to the notice of this Court at the time of disposal of the above mentioned Writ Petitions on 26.09.2023. 4 . Be that as it may, the impugned order of attachment pre-date the order passed by this Court on 26.09.2023. Therefore, in the absence of an order staring against the petitioner as on date, continuance of impugned attachment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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