2013 (6) TMI 307

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..... of a copy of this order. - W.P.No.4380 of 2012 M.P.Nos.1 and 2 of 2012 - - - Dated:- 27-4-2012 - MR. M. JAICHANDREN J. For petitioner: Mr. K. Ravi For respondents: Mr. J. Narayanasamy O R D E R Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents. This writ petition has been filed challenging the notices, dated 2 .....

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..... the notices would have the same effect as an attachment of debt, under Section 222 of the Income Tax Act, 1961. 4. The learned counsel appearing on behalf of the petitioner had submitted that the amount said to be due from the assessee has been disputed by the assessee and it is the subject matter of the appeal, pending on the file of the second respondent. However, recovery proceedings had be .....

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..... had further submitted that the petitioner may be directed to pay a substantial amount, as a pre-condition for the disposal of the appeal, pending on the file of the second respondent, on merits and in accordance with law. 6. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents and in view of the fact that the bank accounts of .....

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