Disposed

Icici Bank Ltd, v. The Assistant Commissioner of Income Tax

Madras HC7 Jan 2021WP/34791/2019

Case brief

AI extract

What is this about?

The petitioner sought to lift provisional attachments under Section 281B of the Income Tax Act. The respondent confirmed the attachments lapsed due to expiration. Formal lifting orders dated 17.12.2020 had already been issued and communicated. The Court closed the petition allowing the matter as disposed.

What did the court decide?

None; the writ petition was closed as the matter of lifting attachment was already disposed of by the first respondent via orders dated 17.12.2020.

Icici Bank Ltd, Vs The Assistant Commissioner of Income Tax — Income Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 07.01.2021

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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W.P. No.34791 of 2019

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ICICI Bank Ltd
Rep. by its Manager,
Mr.Cho Pillai,
No.1, Cenotaph Road,
Teynampet, Chennai-18.
.. Petitioner
Vs.
1 The Assistant Commissioner of
Income Tax ITO,
Non-Corporate Ward 12(1),
Non-Corporate Range, 12,
Chennai-BSNL Building Tower-2,
II Floor, 16, Greams Road,
Thousand Lights, Chennai.
2 D.Satish,
S/o.Dilli, Flat No.3A,
The Nitor Naos,
Plot No.W-743, Fourth Avenue,
Anna Nagar Western Extension,
Chennai-101.
3 The Sub Registrar,
1st Street, Roja Nagar, VRD Nagar,
Madhavaram, Chennai-60.
.. Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus Directing the first respondent to lift the Order of Attachments issued by the first respondent vide Letter No.NCC-11/ AAAFY3830C/ 2019-20 dated 6.9.2019 and Letter No.NCC-11/ AAVFA0104G/ 2019-20 dated 6.9.2019 and communicate the same to the third respondent.

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For Petitioner : Mr.Shivakumar For Respondents: Mrs.Hema Muralikrishnan, Senior Standing Counsel for R1 M/s.T.M. Pappiah Government Pleader for R3.

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https://hcservices.ecourts.gov.in/hcservices/

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O R D E R

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The petitioner has prayed for lifting of provisional attachment in terms of Section 281B of the Income Tax Act, 1961 (in short 'Act'). In an affidavit filed by the first respondent/the Assistant Commissioner of Income Tax, the Officer confirms that the attachments have lapsed since they were made on 06.09.2019 with a statutory validity of only six months. Formal orders of lifting of the attachment dated 17.12.2020 have been enclosed and forwarded to R3 as well.

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Recording the aforesaid, this writ petition is closed. No costs. -s/dAssistant Registrar True Copy Sub-Assistant Registrar To 1 The Assistant Commissioner of Income Tax ITO, Non-Corporate Ward 12(1), Non-Corporate Range, 12, Chennai-BSNL Building Tower-2, II Floor, 16, Greams Road, Thousand Lights, Chennai. 2. The Sub Registrar, 1st Street, Roja Nagar, VRD Nagar, Madhavaram, Chennai-60. +1 CC to M/s. Hema Muralikrishnan, Advocate sr 856. +1 CC to The Government Pleader sr 1470. W.P. No.34791 of 2019 KV(CO) SP(02/02/2021)

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https://hcservices.ecourts.gov.in/hcservices/

Icici Bank Ltd, v. The Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Icici Bank Ltd, v. The Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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