2019 (11) TMI 809

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..... ner standing in his name at HDFC Bank Limited, Nandidurga Main Road Branch, Jayamahal Extension, Bangalore - HELD THAT:- It is not in dispute that pursuant to the show-cause notice impugned dated 28.03.2018 relating to the assessment years in question, the petitioner has submitted the detailed reply dated 31.03.2018. In terms of Rule 73 of Schedule II, show-cause notices have been issued calling u .....

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..... are left open.
MRS. S. SUJATHA J. PETITIONER [BY SRI MURTHY DAYANAND NAIK, ADV.] RESPONDENT [BY SRI E.I. SANMATHI, ADV. FOR SRI K.V. ARAVIND, ADV.] O R D E R In these writ petitions, the challenge is made to the show-cause notices issued by the respondent under Rule 73 of the Schedule - II - Procedure for Recovery of Tax in Part - V - Arrest and Detention of the Defaulter under the Income .....

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..... t of tax. 3. Learned counsel for the petitioner would submit that in terms of Rule 75 of Schedule -II, custody pending hearing can be invoked by the Tax Recovery Officer. Hence, in the circumstances, interest of the petitioner has to be protected. 4. Learned counsel for the revenue would submit that the petitioner is before this Court only on the apprehension of committing him to the civil priso .....

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..... give rise to any apprehension of immediate arrest so as to invoke the jurisdiction of the Sessions Court or High Court under Section 438 of Cr.P.C. 5. I have carefully considered the rival submissions of the learned counsel for the parties. Perused the records. 6. It is not in dispute that pursuant to the show-cause notice impugned dated 28.03.2018 relating to the assessment years in question, .....

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..... iding reasonable opportunity of hearing shall take a decision in the matter in accordance with law in an expedite manner. All rights and contentions of the parties are left open. No precipitative action shall be taken till the final order shall be passed by the respondent in accordance with law. With the aforesaid observations and directions, the writ petitions stand disposed of.
Case laws, .....

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