2020 (11) TMI 381

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..... sessment Order since the petitioner has already availed the remedy of Statutory Appeal, we are not inclined to cause indulgence, merely on the contention that there are over 600 Appeals pending and for non-availability of the Appellate Authority there is no likelihood of early hearing. Non-availability of the Appellate Authority is however seriously disputed by the respondents. Since the pet .....

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..... 7; 33,64,957/- for the Assessment Year 2017-18. Accordingly demand notice of ₹ 16,53,196/- was issued under Section 156 of Income Tax Act, 1961. As the tax was not deposited the petitioner was subjected to the proceedings under Section 226 of 1961 Act, by issuing impugned notice under Sub-Section (3) of Section 226 of 1961 Act for attachment of Bank A/c. 2. Aggrieved, the petitioner has f .....

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..... rder since the petitioner has already availed the remedy of Statutory Appeal, we are not inclined to cause indulgence, merely on the contention that there are over 600 Appeals pending and for non-availability of the Appellate Authority there is no likelihood of early hearing. 6. The non-availability of the Appellate Authority is however seriously disputed by the respondents. 7. Be that as it .....

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