The Madras High Court directs the income tax department to lift the attachment of the pension account considering the age and ailment of the Pensioner.
G.K.Reddy, the appellant/assessee filed a writ petition for issuance of a writ of mandamus to direct the respondent to lift the attachment bearing Account No.64000304842 and 57002167239 maintained at State Bank of India, Anna Nagar Roundatana Branch and Anna Nagar East Branch, respectively.
The Judge disposed of the aforesaid writ petition and directed the respondent to lift the Order of Attachment in so far as the pension of the petitioner is concerned. However, there shall be an embargo on the petitioner from withdrawing any other amounts deposited in the attached account.
It made clear that only the pension that is credited by the pension paying authority shall be allowed to be withdrawn. Respondent shall send suitable communication to the Bank.
The Appellate Commissioner shall dispose of the appeals which have been remanded back to the Appellate Commissioner as expeditiously as possible preferably within three (3) months from the date of receipt of a copy of this order.”
Aggrieved by the aforesaid order passed by the learned Judge, the writ petitioner has preferred this writ appeal.
Considering the age and ailment of the appellant and also because one of the bank accounts of the appellant relates to a pension accruing account, as an interim measure, the judge held that “(i)The bank account bearing no.57002167239 relating to pension amount, shall be released from attachment and out of available amount of Rs.15,48,893.66, a sum of Rs.5,00,000/- be retained in the said account and the total balance amount of Rs.10,48,893.66 be transferred to the other account bearing no.64000304842, which is under attachment.
(ii)The appellant is entitled to use the pension account and make all the transactions with it.
(iii)The other account bearing no.64000304842, shall be continued in attachment until further orders.”
A division bench comprising Justice R Mahadevan and Justice Mohammed Shaffiq observed that the entire pension amount with arrears, is lying in the bank account of the appellant and only a sum of Rs.1,35,000/- lying in that account relates to another amount.
The Court held that the appellant is entitled to operate the pension account and make all transactions with the amount lying therein, excluding a sum of Rs.1,35,000/- and the direction issued by the Judge in the order impugned was confirmed.
Further directed the Appellate Commissioner to dispose of the appeals on merits and as per law, within three months.
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