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Judgment
S.J. Mukhopadhaya, J.—The appellants, TRO and the ITO-II (5), have preferred this appeal against the order dt. 18th March, 1997
passed by the learned single Judge in WP No. 3414 of 1988, whereby and whereunder the order of attachment dt. 25th Feb., 1988 was set aside
and the writ petition was allowed.
As the case can be disposed of on a short point, it is not necessary to discuss all the facts except the relevant one as mentioned hereunder:
On the ground that the respondent/writ petitioner failed to pay a sum of Rs. 75,000 as was payable on behalf of the assessee, S.A. Kamia Pillai
(late), the appellants passed an order of attachment of the house property of the respondent/writ petitioner on 25th Feb., 1988. This was
challenged by the respondent/writ petitioner on one of the grounds that before such attachment, no notice was issued on him.
Learned single Judge having accepted such submission allowed the writ petition, the order of attachment having passed in violation of rules of
natural justice.
It is not disputed that before attaching the property in question, the competent authority was supposed to issue notice u/s 226(3)(i) of the IT
Act, 1961 and on failure, it was open to the authority to take action u/s 226(3)(x) of the IT Act, 1961. As no notice was issued and aforesaid
procedure was not followed before passing the order of attachment, we find no ground made out to interfere with the order passed by the learned
single Judge.
However, we make it clear that the order passed by the learned single Judge of this Court or the order in this appeal will not stand in the way of
the appellants/competent authorities to pass appropriate orders, after notice to the respondent/writ petitioner and in accordance with law, subject
to the limitation, if any, prescribed. But, the authority can derive advantage of the period, during which the writ petition and the writ appeal were
pending before this Court. With this observation, the writ appeal is dismissed. However, there shall be no order as to costs.