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[2008] 303 ITR 387 (MAD) HIGH COURT OF MADRAS Dr. T. K. Shanmugasundaram v. Commissioner of Income-tax K. RAVIRAJA PANDIAN, J. W. P. NO. 11907 OF 2007 AND M. P. NOS. 1 AND 2 OF 2007 APRIL 3, 2007 Section 220(6) of the Income-tax Act, 1961 - Cessation and recovery of tax - When tax payable and when assessee deemed in default Where assessee had filed an appeal before second respondent-Commissioner (Appeals), and even prior to that he had made an application under section 220(6) not to treat him as a defaulter, order of attachment passed by ITO without deciding assessee's application under section 220(6) was to be kept in abeyance till passing order on assessee's application Where the assessee had filed an appeal before the second respondent-Commissioner (Appeals) and even prior to that he had made an application under section 220(6) not to treat him as a defaulter and pursuant to the notice issued by the Income-tax Officer invoking the power under section 274 read with section 271, but without passing any order in that application, the Income-tax Officer passed an order attaching the assessee's bank account. Held that the petitioner could have certain relief as the impugned order was passed without passing any order in the application filed by the petitioner under section 220(6). Hence, the writ petition was to be disposed of by directing the Assessing Officer to pass order in the application under section 220(6), and till the orders were passed on the said application, the impugned order of attachment had to be kept in abeyance. S. Raghunathan for the Petitioner. M. Muralikumaran for the Respondent. JUDGMENT K. Raviraja Pandian, J.-The writ petition is filed seeking for the relief of issuance of writ of certiorarified mandamus to call for the records and proceedings of the third respondent culminating in the order PAN/G. I. R. No. AAVPA9986J dated March 22, 2007, and quash the same and direct the second respondent to hear and dispose of the appeal without insisting on the deposit of the amounts set out in the impugned order or any other amounts. For the assessment year 2004-05, an assessment order has been made against the petitioner. Aggrieved against the…

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