- (1.) The petition has been heard by way of video conferencing.
(2.) Petitioner challenges the legality and validity of the notice dated 12th February, 2020 issued by respondent under Section 226 (3) of the Income Tax Act, 1961 (hereinafter referred to as 'Act, 1961') primarily on the ground that the respondent without considering petitioner's application for stay and demand has proceeded to attach the bank account of the petitioner.
(3.) Learned counsel for the petitioner submits that this effectively amounts to rejection of stay application without any plausible reason and without the benefit of any written order.;