Case Law Details
G.K. Reddy Vs DCIT (Madras High Court)
Introduction: In a recent writ petition filed by an octogenarian and retired Central Government employee, the Madras High Court has issued a Writ of Mandamus directing the lifting of the attachment order on his bank accounts. The petitioner sought relief from adverse Assessment Orders for multiple assessment years, and the court, considering the petitioner’s pensioner status, ordered the removal of the attachment on his pension amount.
Background: The petitioner faced adverse Assessment Orders from the Assessing Officer for the financial years 2007-2008, 2008-2009, 2010-2011, and 2013-2014. Appeals were made to the Income Tax Appellate Tribunal (ITAT), resulting in dismissals for the assessment years 2008-2009 and 2010-2011. Appeals for 2007-2008 and 2013-2014 were dismissed due to a delay in filing.
The petitioner had approached the High Court challenging the ITAT’s order, and in an earlier order, the court directed the petitioner to pay Rs. 25,00,000 in three installments to stay the proceedings before the Tribunal.
The petitioner paid the first installment but failed to deposit the second and third installments. Subsequently, the appeal before the Tribunal was disposed of, remanding the case back to the Appellate Commissioner.
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