JSR INFRA DEVELOPERS PVT LTD Vs. ASSISTANT COMMISSIONER OF INCOME TAX
LAWS(MAD)-2019-8-99
HIGH COURT OF MADRAS
Decided on August 06,2019

Jsr Infra Developers Pvt Ltd Appellant
VERSUS
ASSISTANT COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

M. Sundar, J. - (1.) Mr.Nitheyesh Nataraj, learned counsel of M/s.Nithyaesh and Vaibhav, on behalf of writ petitioner in all the four writ petitions and Mr.A.P.Srinivas, learned senior Standing Counsel for Income Tax on behalf of the first respondent are before this Court.
(2.) With regard to second respondent, Mr.T.M.Pappaiah, learned 'Special Government Pleader' (hereinafter 'State Counsel' for brevity) has accepted notice and learned State counsel's name is shown in the cause list today, but none appears today. With regard to third respondent i.e., Indian Overseas Bank, it has been duly served, name of the third respondent bank with its full/complete address as in the cause title of the writ petitions is shown in the cause list. This Court is informed that no counsel has entered appearance on behalf of third respondent Bank. Name of the third respondent Bank called out aloud thrice in the Court and adjoining corridors, but there is no response.
(3.) Be that as it may, contest in the instant writ petition is primarily between the writ petitioner and the first respondent Assistant Commissioner of Income Tax Department who has passed four orders of provisional attachment, two dated 05.04.2018, the other two dated 15.11.2017 and 04.04.2018, all bearing reference ACIT-CC-2(4)/BCDPS4688G/281B/2017-18 (hereinafter 'impugned orders' in plural and 'impugned order' in singular for the sake of brevity). With regard to the second respondent, it comes to light that the second respondent, who is the jurisdictional Sub-Registrar, is only a formal party and has no real say in the instant matter.;


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