2023 (10) TMI 205

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..... sell the property, he would pay the tax from the sale proceeds and has stated in the affidavit that he would submit an undertaking to this effect - HELD THAT:- On instructions, the learned Senior Standing Counsel appearing for respondents 1 and 2 submitted that if the assessee is submitting an affidavit or indemnity bond or any kind of assurance to the Court that he would pay the tax dues immedia .....

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..... for writ of Mandamus, to direct the 3rd respondent to lift the attachment order, dated 18.09.2019, passed by the first respondent / Income Tax Officer under Section 281 B of the Income Tax Act, 1961, pursuant to approval of the second respondent, dated 06.09.2019, within a stipulated time that may be fixed by this Court. 2. The petitioner is an assessee under the Income Tax Department. The resp .....

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..... ing the petitioner to submit an affidavit / indemnity bond to the respondents within a period of one week from the date of receipt of a copy of this order. The respondents shall lift the attachment within a period of one week thereafter and communicate the same to the 3rd respondent. The 3rd respondent shall reverse the entry of attachment. Then, the petitioner is directed to sell the property and .....

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