9911796707
TMI Blog2012 (7) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... SC, FOR INCOME TAX P.R. RAMACHANDRA MENON, J. J U D G M E N T The petitioners have approached this Court with the following prayers: "1) to issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1st respondent to lift the attachment of the Savings Bank Accounts of the petitioners vide Account Nos.0186 DW0430001 of 1st petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason on the part of the respondents in causing the bank account of the minors to be attached; more so in view of the clear mandate given by a Division Bench of this Court vide Ext.P2 judgment. 3. The learned Standing Counsel appearing for the respondent Department submits that the reliance sought to be placed on Ext.P2 judgment is not correct or sustainable and the interference made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Textiles and Bakery as well. In respect of the concerned assessment year, quite a substantial amount is due and proceedings are being pursued by the concerned authorities . It is also stated that the notice under section 226(3) was issued referring to due amount of Rs.3,96,11,904/-. But subsequently, it was observed that there was an inadvertent mistake, under which circumstance a garnishee not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sactions clearly reveal that it is part of the running business by the concerned firm. The sum and substance of the contentions of the petitioners is however that the Division Bench of this Court, in respect of the assessment year 2008-09 has intercepted the coercive proceedings subject to satisfaction of a sum of Rs.50 lakhs, which is stated as complied with and no further proceedings are liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was needed by the petitioners, with reference to Exts.P3 and P4, it could have been made possible by way of other appropriate proceedings. The attempt of the petitioners to club the above liability in respect of different firms, as explained by the respondents 1 and 2 in their statement, by filing the present writ petition is not liable to be entertained. There is absolutely no merit in the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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