9911796707
TMI Blog1975 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... er. He was also a member of an association of persons called "Shanmugam Textiles". Shanmugam Textiles was an assessee for the assessment years 1965-66. The association of persons was assessed determining the tax liability at Rs. 3,31,392 as income-tax and Rs. 69,280 as annuity deposit. For recovering the above tax, on December 1, 1973, the Income-tax Officer (Collection), Salem, under section 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid. If the attachment is illegal, then it goes without saying that the certificate would be bad. Section 226(3) of the Income-tax Act, 1961, so far as it is relevant provides: "226. (3)(i) The Income-tax Officer may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent fails to make payment in pursuance thereof to the Income-tax Officer, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in sections 222 to 225 and the notice shall have the same effect as an attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tty Sons" do not owe any money to "Shanmugam Textiles", the impugned attachment was wholly illegal and the certificate issued for recovery of the money under attachment was equally bad. In the result, the rule is made absolute and a writ in the nature of certiorari shall issue quashing the impugned certificate dated January 18, 1974, issued by respondent I to respondent 2. The petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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