Demand notice was issued against the assessee. As the tax was not deposited a notice was issued under sub-section (3) of section 226 for attachment of the bank account. On writ the court held that the facts adverted to by the Department were not contradicted and therefore, the relief sought for quashing of the bank account attachment notice was rendered infructuous. Since the assessee had already availed of the remedy of statutory appeal against the assessment order, no interference in the writ petition under article 226 of the Constitution of India was called for merely on the contention that there were over 600 appeals pending and that for non-availability of the appellate authority there was no likelihood of early hearing. (AY.2017-18)