Sinhgad Technical Education Society .v. DCIT (2018) 162 DTR 185 /301 CTR 26 (Bom)(HC)

S. 220 : Collection and recovery – Assessee deemed in default –Maintainability of Writ vis-à-vis fraudulent withdrawal from attached bank account – Conduct of the assessee disentitles it to any relief under Art. 226 of the Constitution of India.

HELD by the High Court that since no oral directions were given by the Court, as communicated (mis-represented) by the Petitioner to TRO and bankers for fraudulently withdraw money from attached bank account, the conduct of the Petitioner does not deserve any relief under the extra-ordinary writ jurisdiction and it shall be disentitled to any relief under Article 226 of the Constitution of India (W.P. No 13099 of 2017 dt. 05-01-2018).