2023 (8) TMI 1306 - HC - Income Tax

Recovery proceedings - attachment orders of bank account - case of the petitioner that the petitioner is a retired employee from the Central Government Ministry of Defence and a pensioner whose pension has been blocked and therefore the order of attachment of his bank account be lifted - HELD THAT - The respondent is directed to lift the Order of Attachment in so far as the pension of the petitioner is concerned. However, there shall be an embargo on the petitioner from withdrawing any other amounts deposited in the attached account. It is made clear that only the pension that is credited by the pension paying authority shall be allowed to be withdrawn. Respondent shall send suitable communication to the Bank. Meanwhile, the Appellate Commissioner shall dispose of the appeals which have been remanded back to the Appellate Commissioner as expeditiously as possible preferably within a period of three (3) months from the date of receipt of a copy of this order.

Summary

Issues Involved:
The petitioner, an octogenarian and senior citizen, filed a writ petition seeking a Writ of Mandamus to lift the Order of Attachment on his bank accounts due to adverse Assessment Orders by the Assessing Officer for various years.

Adverse Assessment Orders:
The petitioner had adverse Assessment Orders for the years 2007-2008, 2008-2009, 2010-2011, and 2013-2014. Appeals were made to the Income Tax Appellate Tribunal for some years, which were dismissed, while appeals for other years were dismissed due to delays in filing.

Appeals and Court Proceedings:
Appeals were filed for the Assessment Year 2013-2014, and the petitioner had approached the High Court previously challenging an order by the Tribunal. The High Court had directed the petitioner to pay a sum of Rs. 25,00,000 in installments to allow stay on the appeals.

Order of Attachment and Pension Issue:
The petitioner, a retired Central Government employee and pensioner, had his bank accounts attached. The respondent argued that the petitioner also received amounts from other sources and had significant deposits in the accounts. The Court directed the lifting of the attachment on the pension but imposed an embargo on withdrawing other amounts in the attached account.

Directions and Disposal of Appeals:
The Court ordered the respondent to lift the attachment on the pension amount only, with a restriction on withdrawing other funds. The Appellate Commissioner was instructed to expedite the disposal of the appeals remanded back to them within three months. The writ petition was disposed of with the provided observations and directions, with no costs incurred.