(Prayer in WP.No.12323/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st Respondent in PAN AAACR3651H and quash the impugned assessment order passed by the 1st Respondent u/s. 144 r.w.s 143(3) dated 30.12.2019 for the assessment year 2017-18 in DIN and order No. ITBA / AST / S / 144 / 2019-20 / 1023451092 (1) and direct the 1st respondent to pass fresh assessment order after giving sufficient opportunity to the petitioner.Prayer in WP.No.12326/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / CV / S 226 (3) 1 / 2019 - 20 / 1026672399 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.Prayer in WP.No.12329/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the impugned Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / RCV / S 226 (3) 1 / 2019 - 20 / 1026672412 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.Prayer in WP.No.12332/2020: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the 1st respondent and quash the impugned Garnishee notice u/s. 226(3) of the Act dated 16.03.2020 in DIN and Notice No. ITBA / RCV / S 226 (3) 1 / 2019 - 20 / 1026672405 (1) and direct the 1st Respondent from initiating recovery proceedings Assessment year 2017-18 till the disposal of the appeal by the 2nd Respondent.)Common Order:Heard Mr.Vijayragavan, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, leraned Senior Standing Counsel.2. The challenge in W.P.No.12323 of 2020 is to an order of assessment for the assessment year (AY) 2017-18 passed under the provisions of the Income Tax Act, 1961 (in short ‘Act’) in and to coercive recovery proceedings initiated by way attachment of bank account in the other three writ petitions.3. Mrs. Hema Muralikrishnan, learned Senior Standing Counsel is armed with instructions to proceed with the matter and thus by consent expressed by both learned counsel, these matters are taken up for final hearing even at this stage.4. The petitioner has rightly challenged the impugned orders of assessment by way of statutory appal before the Commissioner of Income Tax (Appeals) as early as in March, 2020. Inter alia, an application for stay as well as an application for rectification of mistakes under Section 154 of the Act are also stated to have been filed. All three are yet pending. Though several issues are raised in the grounds, the primary ground agitated before me is the violation of principles of natural justice.5. However, as the petitioner has availed statutory appellate remedy, I am not inclined to interfere in the order of assessment and all grounds and issues are left open to be agitated in appeal.6. The respondent Assessing Officer has, pending stay application before the Assessing Officer, not only attached the bank account but has also recovered some portion of the disputed demand.7. To balance of interest of both parties the following directions are issued;i. The petitioner will be heard on the stay application by the Assessing Officer on Thursday the 17th of September, 2020 at 10.30 a.m. either over video conference or by way of physical hearing as may be mutually convenient, without expecting or anticipating any further notice in this regard.ii. After hea

ring the petitioner on the stay application, appropriate orders will be passed in accordance with law within a period of two weeks thereafter that is on or before 01.10.2020.iii. While the attachment of the bank account will continue, it is made clear that no further amount will be appropriated therefrom.8. These writ petitions are disposed in the above terms. Consequently, connected miscellaneous petitions are closed. No costs.