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TMI Blog2010 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Karta of the Hindu Undivided Family. The Petitioner also prays that the Respondent No.1 be directed to recredit the said amount in the account of the Petitioner. 2 Shorn of unnecessary details, the facts necessary to be cited for adjudication of the above Petition can be stated thus: As stated hereinabove, the Petitioner is a Hindu Undivided Family (HUF for short), consisting of one Naresh Chheda as its Karta, his wife Nandita Chheda, son Master Pranav Naresh Chheda and daughter Rujuwalika Naresh Chheda, as an independent legal entity, the Petitioner has a Permanent Account Number and is assessed to Income Tax. 3 The Karta of the Petitioner Naresh Chheda in his individual capacity and under his PAN number filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No.2 without even informing the Petitioner or verifying in whose name the alleged demand notice dated 3-3-2010 was issued, debited the account of the Petitioner and remitted to the Respondent No.1 the said sum of Rs. 63,59,240/. The Petitioner came to know of the said debit on 5-3-2010. The Petitioner immediately issued an Advocates Notice dated 10-3-2010 calling upon the Respondent No.2 bank to give explanation for the said illegal debit. The Respondent No.2 replied to the said notice by its reply dated 22-3-2010 and stated that the debit has been made pursuant to the demand notice dated 3-3-2010 issued by the Respondent No.1 towards the payment of income tax. The Respondent No.2, it seems, along with its reply, also enclosed a commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a minor. The said Naresh Chheda a constituent of the HUF would, therefore, have an undivided share in the amount lying in the bank account of the HUF. The Respondent No.1, therefore, would not be entitled to attach and appropriate entire amount which was in the account of the HUF for the liabilities of the said Naresh Chheda as an individual, it can only attach and appropriate the amount in credit in the bank account of the HUF only to the extent falling to the share of the said Naresh Chheda. The said legal position was also not disputed by the Learned Counsel appearing for the parties. The Learned Senior Counsel for the Petitioner, Shri Pardiwala, during the course of the hearing of the above Petition, upon taking instructions, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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