Penalty — The petitioner challenged a show cause notice and the consequential attachment of the bank account for recovery of tax and penalty in the assessment orders for the years from 2015-16 to 2017-18. The petitioner contended that no assessment order has been passed and communicated to the petitioner so far as the three relevant assessment years are concerned and that the last assessment, which was made, was only for the year 2014-15. The respondent informed the court that informed that the assessment orders have not been passed in respect of all the three relevant assessment years. Then, there cannot be a demand notice nor there can be any attachment of the petitioner's bank account. Writ petition is allowed by setting aside the impugned notice and Form U notice issued to the petitioner's banker and the respondents will return the cheques collected from the petitioner. — Dev Indus Paints Vs. Commissioner (Ct) , Commercial Taxes Department And The Deputy Commercial Tax Officer [2018] 2 TAXLOK.COM 307 (Mad)