9911796707
TMI Blog2012 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : Mr.R.Sivaraman For Respondents : Mr.T.Pramod Kumar Chopra O R D E R Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondents. 2. It has been stated that the petitioner had filed the return of income, for the assessment year 2009-2010, on 9.11.2010, admitting a total income of Rs.1040/- and it had been processed, under Section 143(1) of Income Tax Act, 1961. Subsequently, the case of the petitioner was selected for scrutiny, under the computer assisted scrutiny system, and a notice had been issued, under Section 143(2) of the said Act. 3. It has been further stated that, during the previous assessment year, the petitioner had sold his family p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to pay 50% of the outstanding demand, arbitrarily, without having sufficient reasons to pass such an order. In support of his contention the learned counsel appearing on behalf of the petitioner had relied on the decision, reported in Soul Vs. Deputy Commissioner of Income Tax [2010] 323 ITR 305. 5. At this stage of the hearing of the writ petition the learned counsel appearing on behalf of the petitioner had submitted that his bank account in the State Bank of India, Anna Nagar Branch, bearing Account No.10299780299, had been attached, pursuant to the assessment order passed by the second respondent, dated 26.12.2011. He had also submitted that some of the properties belonging to the petitioner, bearing Plot Nos.44, 45 and 46, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Taluk, Kancheepuram District, had also been attached, pursuant to the said assessment order, dated 26.12.2011, relating to the assessment year 2009-2010. As it is found that the value of the immovable properties attached by the respondent Department would, substantially, cover the tax demand made against the petitioner, this Court finds it appropriate to direct the third respondent to dispose of the appeal filed by the petitioner, on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. It is also made clear that, till final orders are passed in the appeal pending on the file of the third respondent, no recovery proceedings shall be initiated against the petitioner, by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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