1. The petition has been heard by way of video conferencing.
2. Petitioner challenges the legality and validity of the notice dated 12 th
February, 2020 issued by respondent under Section 226 (3) of the Income
Tax Act, 1961 (hereinafter referred to as ‘Act, 1961’) primarily on the
W.P. (C) 6111/2020 Page 1 of 3
ground that the respondent without considering petitioner’s application for
stay and demand has proceeded to attach the bank account of the petitioner.
3. Learned counsel for the petitioner submits that this effectively
amounts to rejection of stay application without any plausible reason and
without the benefit of any written order.
Source: Indian Kanoon