IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.3.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.7506, 7507 and 7508 of 2011 NP.1,1, & 1/2011 & MP.2, 2 & 2/11. 1 SHRI.L.S.ABINESHA BABU [ PETITIONER IN ALL THE WRIT PETITIONS] Vs THE CHIEF COMMISSIONER OF INCOME TAX CIRCLE-V 124 MG ROAD, CHENNAI- 34. THE COMMISSIONER OF INCOME TAX RANGE-IV 124 MG ROAD CHENNAI-34. THE COMMISIONER OF INCOME TAX (APPEALS) VI 124 MG ROAD CHENNAI-34. THE DEPUTY COMMISSIONER OF INCOME TAX SALARY CIRCLE IV CHENNAI-34. THE ASSISTANT COMMISSIONER OF INCOME TAX BUSINESS CIRCLE-XIII KANNAMAI BUILDING CHENNAI-34. (RESPONDENTS 1 TO 5 IN ALL THE WRIT PETITIONS) THE MANAGER TAMILNADU MERCANTILE BANK P.H.ROAD, AMINJAKARAI CHENNAI-29. [ SIXTH RESPONDENT IN W.P.No.7506 OF 2011 ] THE OFFICER-IN-CHARGE AXIS BANK, ANNA NAGAR EAST CHENNAI – 600 102 (SIXTH RESPONDENT IN W.P.NO.7508 OF 2011) W.P.No.7506 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the Fourth Respondent herein in P.A.No.AAIPA9610J and quash the impugned notice u/s.226(3) of the Income Tax Act, 1961, dated 21.02.2011 and direct the 4th Respondent to lift the attachment https://hcservices.ecourts.gov.in/hcservices/ till the disposal of appeal for the assessment year 2006-07 by the 3rd Respondent. W.P.No.7507 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the Fourth Respondent herein in P.A.No.AAIPA9610J and quash the impugned order passed u/s.143(3) r.w.s.147 of the Income Tax Act 1961 dated 30.12.2010 and direct the 4th Respondent to pass a fresh order after receipt of scrutiny assessment order to be passed by the 5th Respondent. W.P.No.7508 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the Fourth Respondent herein in P.A.No.AAIPA9610J and quash the impugned notice u/s.226(3) of the Income Tax Act 1961 dated 18.02.2011 and direct the 4th Respondent to lift the attachment till the disposal of appeal for the assessment year 2006-07 by the 3rd Respondent. For petitioner : Mr.Subbaraya Aiyar Padmanabhan For respondents : Mr.J.Narayanasamy for R1 to R5 C O M M O N O R D E R At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioner had submitted that the impugned guarnishee order, issued by the fourth respondent, may be set aside, on the petitioner furnishing immovable property security equivalent to the tax amount of Rs.4,86,17,070/-, to the satisfaction of the fourth respondent. He had also submitted that on the petitioner furnishing such security, the third respondent may be directed to dispose of the appeal, dated 31.1.2011, filed by the petitioner, in respect of the alleged tax dues. 2. In view of such submissions made by the learned counsel appearing for the petitioner, the petitioner is directed to furnish immovable property security for the amount of Rs.4,86,17,070/-, said to be the tax due from the petitioner, to the satisfaction of the fourth respondent, within a period of fifteen days from today. On the petitioner furnishing such security, the attachment of the bank account, by way of the impugned guarnishee order, dated 18.2.2011, https://hcservices.ecourts.gov.in/hcservices/ shall stand raised. Further, on the petitioner satisfying the above condition, the third respondent appellate authority, shall dispose of the appeal, dated 31.1.2011, filed by the petitioner, within a period eight weeks thereafter. The writ petitions stand disposed of accordingly. No costs. Connected M.P.Nos.1,1 and 1 and 2,2 and 2 of 2011 are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar lan To: 1. THE CHIEF COMMISSIONER OF INCOME TAX CIRCLE-V 124 MG ROAD, CHENNAI- 34. 2. THE COMMISSIONER OF INCOME TAX RANGE-IV 124 MG ROAD CHENNAI-34. 3. THE COMMISIONER OF INCOME TAX (APPEALS) VI 124 MG ROAD CHENNAI-34. 4. THE DEPUTY COMMISSIONER OF INCOME TAX SALARY CIRCLE IV CHENNAI-34. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX BUSINESS CIRCLE-XIII KANNAMAI BUILDING CHENNAI-34. 3 cc To Mr.Subbaraya Aiyar , Advocate, SR.22077 1 cc To Mr.S.Narayana Samy, Advocate, SR.22092 Writ Petition Nos.7506, 7507 and 7508 of 2011 RS(CO) PMK.29.3.2011 https://hcservices.ecourts.gov.in/hcservices/