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TMI Blog2008 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent, vide annexure A; the impugned notice dated January 22, 2008, reissued by the respondent under section 226(3) of the Income-tax Act, 1961, vide annexure B; the impugned communication dated January 22, 2008, reissued by the respondent, vide annexure C and also to quash the proceedings initiated under section 226(3) of the Income-tax Act, 1961, in so far as the petitioners are concerned and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January 22, 2008, vide annexure B, directly to the Manager, ING Vysya Bank Ltd., Balagangadharanathanagar, Javaranahalli, Nagamangala Taluk, Mandya District, for attachment of a debt under section 222 of the Income-tax Act, along with necessary challans for depositing the money to the credit of the Central Government. Thereafter, the respondent has issued another communication to the Manager, ING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate relief as stated supra. 3. I have heard learned counsel appearing for the petitioner and learned standing counsel appearing for the respondent. 4. After careful perusal of the impugned communications-cum-orders and the impugned directions issued by the respondent to the Manager, ING Vysya Bank, vide annexures A to C, respectively, it is manifest from the contents of the communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the apex court and this court in a catena of judgments has held that quasi-judicial authorities discharging their duties under the statute, has to proceed strictly in compliance with the principles of natural justice and to pass a speaking order. Therefore, I am of the considered view that the impugned communications-cum-order and directions issued by the respondent, as referred to above, cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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