bank account attached, Income Tax

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my client did not file his return of income within the time for the assmt. year 2013-14 to 2016-17. being which notice was issued u/s 148 of IT Act. But he has not responded within the time. So, the order was passed u/s 147 rws 144 of IT Act on 29.03.2022. Based on this order he has filed an Appeal during september 2022. However, without considering the appeal filed by the assessee, the AO has attached his bank account and his entire business transactions became standstill. Please let me know what steps should I take to release the bank account of my client.

Should I approach the AO or to file a writ petition before high court and get the relief. Please advice me on this.

Posts / Replies

[Padmanathan Kollengode]

Whether client has paid any pre-deposit? whether any stay petition is filed?

Practically, in Kerala a stay petition has to be filed before the CIT, NFAC and then High Court has to be approach for stay of recovery proceedings untill stay application is considered by CIT, NFAC. 

Court will usually direct the CIT NFAC to consider the stay petition and appeal within 2-3 months and untill then stay recovery proceedings.