Icici Bank Ltd vs The Assistant Commissioner Of on 7 January, 2021

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Madras High Court

Icici Bank Ltd vs The Assistant Commissioner Of on 7 January, 2021

Bench: Anita Sumanth

                                                                         W.P. No.34791 of 2019



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 07.01.2021

                                                  CORAM

                                   THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                               W.P. No.34791 of 2019

                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,



                1


https://www.mhc.tn.gov.in/judis/
                                                                                                W.P. No.34791 of 2019



                     Madhavaram, Chennai-60.
                                                                                                  .. Respondents

                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 dat-
                ed 6.9.2019 and Letter No.NCC-11/ AAVFA0104G/ 2019-20 dated 6.9.2019                            and
                communicate the same to the third respondent.


                                   For Petitioner         : Mr.Shivakumar

                                   For Respondents         : Mrs.Hema Muralikrishnan,
                                                             Senior Standing Counsel

                                                     ORDER

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.

2. Recording the aforesaid, this writ petition is closed. No costs.

https://www.mhc.tn.gov.in/judis/ W.P. No.34791 of 2019 07.01.2021 ska Index: Yes/No Speaking/Non speaking order 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.

https://www.mhc.tn.gov.in/judis/ W.P. No.34791 of 2019 DR. ANITA SUMANTH, J.

sl W.P. No.34791 of 2019 07.01.2021 4 https://www.mhc.tn.gov.in/judis/

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