9911796707
TMI Blog2022 (2) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961. The communications/letters dated 03.09.2021 and 17.09.2021 have enclosed in the typed set of papers in support of the present writ petitions indicate that there is no application of mind by the Officer concerned. The impugned Bank Attachment Notices are set a side and the cases are remitted back to the first respondent to pass appropriate orders on merits and in accordance with law on the applications/petitions filed under Section 220(6) of the Income Tax Act, 1961 within a period of four weeks from the date of receipt of a copy of this order. Petitioner shall be given an opportunity of being heard as per the relevant Acts and Rules. The first respondent is also directed to verify whether the orders passed for the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. 7. The learned counsel for the petitioner further submits that the respondents have not been disposed of the applications/petitions filed under Section 220(6) of the Income Tax Act, 1961 and therefore submits that the impugned Bank Attachment Notices have to be quashed. 8. Opposing the prayer, the learned Senior Standing Counsel for the first to third respondents, on instructions, submits that as far as the Assessment Year 2017-2018 is concerned, two communications/letters were sent on 03.09.2021 and 17.09.2021 which have not been challenged by the petitioner. 9. The learned Senior Standing Counsel further submits that the petitioner has not filed any documents relating to the Assessment Year 2018-2019 as to whether any other communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der these circumstances, the impugned Bank Attachment Notices are set a side and the cases are remitted back to the first respondent to pass appropriate orders on merits and in accordance with law on the applications/petitions filed under Section 220(6) of the Income Tax Act, 1961 within a period of four weeks from the date of receipt of a copy of this order. 16. Needless, to state that the petitioner shall be given an opportunity of being heard as per the relevant Acts and Rules. The first respondent is also directed to verify whether the orders passed for the Assessment Year 2018-2019 was ex-parte order or not and thereafter pass appropriate orders within the aforesaid period. 17. These Writ Petitions stand disposed of with the above obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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