K. CHANDRASEKARAN Vs. TAX RECOVERY OFFICER, INTERNATIONAL TAXATION

JUDGEMENT

(1.) The petitioner is aggrieved against the order made under section 179 of the Income Tax Act,1961 dated 19.07.2018. Consequently, the petitioner seeks for a direction to the respondent to defreeze the petitioner's bank accounts, bearing No.781010100000019 with Axis Bank, Saidapet Branch, Chennai, bearing Nos.000101083031 (NRO) and 000101235193 (NRE) with ICICI Bank, Cenotaph Road Branch, Chennai and bearing No.37680100000025 with Bank of Baroda, Adyar Branch, Chennai.

(2.) The case of the petitioner is as follows:

(3.) A counter affidavit is filed by raising very many contentions on merits of the demand made against the petitioner by going into the merits of the assessment already made. Apart from saying so, it is stated that the Appellate Tribunal has only restored the issue referred to therein back to the Assessing Officer for examination and set aside for denovo consideration. Therefore, it is stated that the demand made through the impugned proceedings is maintainable.