Attachment of Senior Citizen’s Pension Account Causes Hardship: Madras HC Allows Monthly Withdrawal of ₹2 Lakh [Read Order]
The court also permitted withdrawal of the pension amount that had accumulated after the attachment, once the petitioner submitted details and the bank verified them.
pension – Madras HC – taxscan
pension – Madras HC – taxscan
The High Court of Madras, addressing the hardship caused by the attachment of a senior citizen’s pension account, allowed limited relief by permitting monthly withdrawals of ₹2 lakh and directed the Appellate Authority to decide the appeal within three months.
Dhanarajan Narayansamy,petitioner-assessee,filed a writ petition to quash the order dated 31.01.2025 that attached his pension account. The petitioner, a senior citizen, said the attachment caused hardship as he could not cover daily expenses. He then limited his request, asking the court to direct the Appellate Authority to decide his appeal quickly and allow him to withdraw Rs. 2,00,000 monthly from his pension until the appeal was resolved.
The Senior Standing Counsel for respondents opposed this, stating the petitioner owed a large tax amount of Rs. 1,05,97,707 and should not be allowed to withdraw money.
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A single member bench of Justice Krishnan Ramasamy noted that the petitioner’s pension account had been attached by the department and that he was facing hardship as a senior citizen due to this. Since the petitioner had limited his request, the court decided to grant partial relief.
The bench directed the Appellate Authority to consider and decide the petitioner’s appeal dated 31.05.2024 within three months.
It allowed the petitioner to withdraw up to Rs. 2,00,000 each month from the pension credited to his account. The attachment order stayed in place for all other amounts.
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The court also permitted withdrawal of the pension amount that had accumulated after the attachment, once the petitioner submitted details and the bank verified them.
It clarified that the petitioner could only withdraw the monthly pension and the accumulated pension amount, and no other funds.
Therefore the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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