The Madras High Court has disposed of writ petition filed by the petitioner directing to approach the appellate authority with regards to the issuance of bank attachment notice by the income tax department.
The petitioner has contested a bank attachment notice dated 18.01.2024, issued following an assessment order dated 29.12.2019. The petitioner’s counsel asserted that the issue arises from the fraudulent linkage of the petitioner’s PAN to the SBI account of Sundaram Agencies.
Additionally, they cite communication from the RBI on 30.03.2021, acknowledging the brief period during the financial year 2016-17 when the petitioner’s PAN was linked to the mentioned account.
The counsel for the petitioner argued for intervention to contest the bank attachment notice and urged for the swift disposal of the appeal.
Dr. B. Ramaswamy, a senior standing counsel, acknowledged the notice on behalf of respondents. He contended that there is no basis for intervention, citing the existence of a pending statutory appeal.
Examining the documents, the high court noted that it is evident that the assessment order was issued by the first respondent on 29.12.2019. The petitioner then appealed to the fifth respondent, with the appeal still pending.
Given the statutory appeal’s existence, the bench of Justice Senthilkumar Ramamoorthy found that it is appropriate for the petitioner to approach the appellate authority for any interim relief.
Consequently, the bench disposed of the appeal by directing the appellate authority to consider and dispose of the appeal as quickly as the business of the appellate authority permits.
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