T. SENTHIL KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner challenging the impugned order of attachment of the property of the petitioner, passed by the second respondent under section 281B of the Income -tax Act, 1961. The case of the petitioner, as set out in the affidavit, is as follows:

(2.) PENDING the writ petition, this court has granted an order of interim stay, vide order dated April 23, 2014, made in M.P. (MD) No. 1 of 2014 in W.P. (MD) No. 1455 of 2014.

(3.) IT is the main submission of the learned senior counsel appearing for the petitioner that without any prior demand notice and without any prior intimation to the petitioner, the order of attachment has been issued. Hence, the said order is not legally sustainable. In support of this contention, the learned senior counsel for the petitioner has made an elaborate argument, by inviting the attention of this court to sections 222, 220(4) and 281B of the Income -tax Act.