9911796707
TMI Blog1989 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... defaulters both dated May 15, 1978, one in respect of the assessment year 1973-74 and the other in respect of the assessment year 1974-75. It is stated in detail that the petitioner inherited certain properties from his father, Dr. Sourendra Nath Ghosh, since deceased. The petitioner has also purchased a property at No. 59, Patuatolla Lane, Calcutta. It is further stated that the tax payable by the petitioner on account of his salary has been deducted at source. The petitioner is, however, liable to pay income-tax on his house property income. The names and description of the tenants occupying different portions of the property have been disclosed in the writ petition. The petitioner alleges that the inherited properties were not free from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the arrears due from the petitioner, although huge sum has been realised on the petitioner's account from the petitioner's tenants since August, 1969. The petitioner has also filed appeals against the assessment years 1965-66 and 1966-67 and he has filed returns for the subsequent years. Copies of the assessment orders for the assessment years 1967-68 to 1970-71 have been collectively filed along with the writ petition. It is also placed on record that, being aggrieved by the assessment order for the assessment year 1971-72, the petitioner preferred an appeal before the Appellate Assistant Commissioner and the appeal was allowed and the matter was remanded to the Income-tax Officer concerned. However, for the assessment year 1972-73, an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an interim order in terms of prayer (f) to the extent that the respondents will not take any step in pursuance of the notice under section 226(3) of the Income-tax Act, 1961, dated February 21, 1979, warrant of attachment of movable properties dated February 13, 1979, and two notices of demand for defaults both dated May 15, 1978, till the disposal of the rule. Mr. Sanjay Bhattacharjya, appearing for the writ petitioner, has argued that the impugned notice under section 226(3) of the Act dated February 21, 1979, issued by respondent No. 1, Income-tax Officer, "N"-Ward, Dist: VA, Calcutta, is not in accordance with law and he has no jurisdiction or authority to realise any amount payable to the petitioner by Messrs. Voltas Ltd., the emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference of the garnishee proceedings as early as on July 25, 1969, and July 28, 1969, although by letters dated October 29, 1973, and February 12, 1975, the respondents cannot take steps to recover by any coercive process. The writ petition is contested by the respondents by filing an affidavit-in-opposition. It is stated that, due to a sudden fire in the office of the Income-tax Department, the records are not available. The petitioner is, however, called upon to give strict proof of the payment alleged to have been made by him. It is also disclosed that since the petitioner, on February 26, 1979, assured that he would make a payment of Rs. 10,000 by March 15, 1979, the notice under section 226(3) was withheld from being served on the em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals were alleged to be pending on the date of issuance of the rule. It is not brought to the notice of the court as to whether those appeals are still pending or whether they have been disposed of in accordance with law. If the appeals are found to be still pending, the same have got, to be disposed of by reconstruction of the documents according to law also. In the event the appeals have been disposed of, the law will take its course for recovery of the same unless the final order in appeal has been set aside by any authority of competent jurisdiction. It is needless to observe that, for long time, the rents have been realised from the tenants in occupation of the premises of the petitioner by way of garnishee proceedings. It is up to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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