9911796707
TMI Blog2024 (5) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition - Kerala HC or Madras HC - seeking a direction to lift the Attachment of a bank account by the assessing authority under the Income Tax Act - Single Judge found that the attachment of the bank account of the appellant in Wayanad was consequent to the exercise of power by the assessing authority under the Income Tax Act who was situated in Ooty, in Nilgiris District, which comes withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi and Another [ 2022 (11) TMI 1486 - KERALA HIGH COURT ], that merely because the appellant has a bank account within the State of Kerala, he cannot maintain a Writ Petition challenging the orders passed by an assessing authority who is situated in Tamilnadu, more so when the orders in question are issued in connection with the business carried out by the appellant in Tamilnadu. The Writ Appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the attachment of the bank account of the appellant in Wayanad was consequent to the exercise of power by the assessing authority under the Income Tax Act who was situated in Ooty, in Nilgiris District, which comes within the jurisdiction of the Madras High Court. The learned Single Judge, therefore, found that the Writ Petition could not be maintained before this Court for lack of terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of this Court in WA No.1707 of 2022 (K S Jamestin v. The Ministry of Petroleum and Natural Gas Shastri Bhavan, New Delhi and Another], that merely because the appellant has a bank account within the State of Kerala, he cannot maintain a Writ Petition challenging the orders passed by an assessing authority who is situated in Tamilnadu, more so when the orders in question are issued in connec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
