9911796707
TMI Blog2023 (9) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... see had an undisclosed income - petitioner as a Legal Heir/Representative filled appeal before ITAT for the block assessment period as allowed on the ground that there was violation principles of natural justice - ITAT remitted the case back to the AO to pass fresh order, mean while, the property on the name of the deceased assessee were attached by an order - HELD THAT:- Income Tax Officer (HQ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.P.J.Rishikesh For the R1 to R4 : Dr.B.Ramaswamy Senior Standing Counsel For the R5 : Mr.J.C.Durairaj Additional Government Pleader ORDER Dr.B.Ramaswamy, learned Senior Standing Counsel takes notice on behalf of the first to fourth respondents and Mr.J.C.Durairaj, learned Additional Government Pleader takes notice on behalf of the fifth respondent. 2. The petitioner is wife ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27.11.2006. 6. A further appeal of the petitioner before the Income Tax Appellate Tribunal (ITAT) in I.T.(SS)A.No.17/Mds/07 for the block assessment period 1988-1989 to 1998-1999 was allowed on the ground that there was violation principles of natural justice by the ITAT Bench, Chennai on 30.03.2007. The Income Tax Appellate Tribunal (ITAT) remitted the case back to the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore has no vigour. 10. It is therefore submitted that despite the same, the order of attachment is reflected in the registers maintained in respect of the property before the Registration Department. It is therefore submitted that the order is liable to be quashed and the petition be allowed. 11. I have considered the arguments advanced by the learned counsel for the petitioner, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s representation/reply dated 16.05.2023 and 29.05.2023 and dispose the same on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. The de novo proceeding which ordered by the Income Tax Appellate Tribunal (ITAT) is also directed to completed. 15. The present Writ Petition stands disposed of with the above observations. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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