- (1.) Counter and rejoinder affidavits have been exchanged between the parties and with the consent of the parties the petition is being disposed of finally.
(2.) By this writ petition the petitioner has prayed for quashing the notice dated 15.2.2011 and subsequent notices and summons as well as attachment order dated 25.4.2011.
(3.) The brief facts, which emerged from the pleadings of the parties are; that a notice dated 15.2.2011 was issued by the Tax Recovery Officer to the petitioner stating that a sum of Rs. 5,50,000/- is due from Ms. Vejenti, Kanpur, on account of income tax/penalty/interest/fine and the petitioner was required to make payment of the aforesaid amount under Section 226(3) of the Income Tax Act, 1961 (called the 'Act' for short). Subsequently, the petitioner was issued another notice by the Tax Recovery Officer dated 22.2.2011 asking the petitioner to appear at his office on 1.3.2011 at 11.00 A.M.;