9911796707
TMI Blog2003 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners as assessee in default on account of income-tax, penalty, etc. - - - - - Dated:- 22-1-2003 - Judge(s) : S. H. KAPADIA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by S.H. KAPADIA J. -Matter mentioned for urgent interim relief. Facts: By this petition, the petitioners seek to challenge notice dated December 24, 2002, issued by respondent No. 1 to the Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Bombay) Private Limited failing which the petitioners were forewarned that they shall be deemed to be assessee in default. (b) By reply dated December 17, 2002, the petitioners, denied their liability. (c) In the meantime, on December 17, 2002, the Tax Recovery Officer (TRO) issued prohibitory order restraining the petitioners from making payments to DBC Sons (Bombay) Private Limited. (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled their objections as required under section 226(3)(vi), the Tax Recovery Officer has not declared the petitioners as assessee in default under section 226(3)(x). The Tax Recovery Officer has, however, issued the prohibitory order restraining the assessee from making any payment to DBC Sons (Bombay) Private Limited. In the circumstances, without going into the merits of the matter, we pass the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred to above will continue to operate and so also, the attachment of the account of the petitioners in Standard Chartered Bank will continue to operate to the extent of Rs. 49,38,880 till a period of one week from the date of communication of the decision by the Tax Recovery Officer to the petitioners. In otherwords, the aforestated amount of Rs. 49,38,880 will not be appropriated to the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made. However, it is open to the petitioners to make such application before the Tax Recovery Officer under the said proviso and the Tax Recovery Officer will decide such an application in accordance with law. Accordingly, the above writ petition is disposed of. Certified copy expedited. However, the office shall not issue certified copy unless the writ petition is numbered. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
