2023 (10) TMI 1065 - HC - Income Tax

Order of attachment on pension of the petitioner - HELD THAT - This court perused the bank account statement of the appellant, which makes it clear that the entire pension amount with arrears, is lying in the bank account of the appellant. It is also seen that only a sum of Rs. 1,35,000/- lying in that account relates to other amount. Therefore, the following directions are issued to safeguard the interest of both the parties (a)the appellant is entitled to operate the pension account and make all transactions with the amount lying therein, excluding a sum of Rs. 1,35,000/-, which according to the appellant, pertains to other amount. (b)The above sum of Rs. 1,35,000/- alone, shall be transferred from the pension account to the other account bearing Account No. 64000304842, which is under attachment. (c)The other account bearing Account No. 64000304842 shall be continued in attachment till the conclusion of the proceedings by the appellate authority. (d)In other respects, the direction issued by the learned Judge in paragraph 14 of the order impugned herein, shall stand confirmed and the Appellate Commissioner shall dispose of the appeals on merits and as per law, within a period of three months from the date of receipt of a copy of this judgment. The interim order passed by us earlier is modified and this writ appeal is disposed of.

Summary

Issues Involved:
The issues involved in the judgment include a writ petition for the issuance of a mandamus to lift attachment on bank accounts, directions regarding the withdrawal of pension amounts, and the disposal of appeals by the Appellate Commissioner.

Writ Petition for Lifting Attachment:
The appellant filed a writ petition seeking the lifting of attachment on two bank accounts maintained at State Bank of India branches. The learned Judge directed the respondent to lift the attachment on the pension amount while restricting the withdrawal of other deposited amounts. The Appellate Commissioner was instructed to expedite the disposal of appeals within three months.

Interim Relief for Pension Account:
Considering the appellant's age and health condition, an interim order was passed to release the pension account from attachment. A portion of the available amount was retained in the pension account, and the balance was transferred to another attached account. The appellant was permitted to use the pension account for transactions.

Affidavit and Account Details:
The appellant submitted an affidavit stating the details of the pension accruing account, including frozen status and balance amounts. The total pension amount during the attachment period was specified, along with the arrears credited by the pension authority. The appellant requested permission to operate the pension account for health-related expenses.

Court Directions and Final Judgment:
Upon reviewing the appellant's bank account statement, the court observed that the entire pension amount, along with arrears, was in the pension account. A specific amount unrelated to pension was identified. The appellant was allowed to operate the pension account except for the specified amount, which was to be transferred to the attached account. The attachment on the other account was to continue until the appellate proceedings concluded. The directions issued by the learned Judge were confirmed, and the Appellate Commissioner was directed to dispose of the appeals within three months. The interim order was modified, and the writ appeal was disposed of without costs.