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TMI Blog2021 (9) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT - TMI - Attachment orders - direction for furnishing copies of the documents that were considered for issuing the attachment order - HELD THAT- This court grants a limited indulgence in the matter as under and for the following reasons:- (a) It is the specific case of the Revenue that the impugned order of attachment being provisional in nature, has spent itself with the passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation/documents has to make the application in the prescribed form and pay the requisite fee therefor; if the petitioner makes such an application, the same needs to be considered in a time bound way; since the Revenue has taken a prima facie contention that petitioner being a third person, cannot be given the said information, because of privacy issues of the assessee , it needs to be made c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the account in question. 2. After service of notice, the respondents having entered appearance through their panel counsel, resist the Writ Petition inter alia contending that the question of quashing the attachment order now pales into insignificance since the said order was provisional in nature and has spent itself with the passing of the assessment order; so far as furnishment of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der; that being the position, the question of quashing would not arise; the vehement submission of learned counsel for the petitioner that the Tax Recovery Officer has also clamped similar attachment under the provisions of II schedule to the Income Tax Act, 1961, need not be considered in this case since it constitutes an independent cause of action for which a separate challenge may be laid in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is holding pledge of the shares in question shall not be treated as a third person. In this above circumstances and with the above observations, this Writ Petition is disposed off; time for compliance is thirty days from the date the petitioner makes the application in the prescribed form with requisite fees; the answering respondents shall pay to the petitioner ₹ 2,500/- each, per da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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