Section 226(3) of the Income tax Act, 1961 — Recovery of tax — The fact that the petitioner is willing to deposit the arrears as well as undertakes to deposit the amount in future as well, the petition filed by the petitioner is disposed of with a direction to the effect that in case the petitioner approaches the authority concerned by filing such an application alongwith a copy of the petition and a copy of the order passed today. [2019] 52 ITCD 9 (MP)
Facts: This petition has been filed by the petitioner being aggrieved by notice dated  09.08.2019, Annexure P/7 issued to the petitioner under Section 226(3) of the Income Tax Act attaching the petitioner's bank account and investment made in mutual funds on account of default and violation on the part of the petitioner of the interim order dated 11.03.2019 passed in the proceedings pending before the authorities.
Held, that learned Senior Counsel for the petitioner submits that the petitioner is willing to deposit the arrears as well as the future amount as per the interim order dated 11.03.2019, for which he may be given an opportunity to do so by the authorities. In view of the aforesaid statement of the learned Senior counsel for the petitioner and the fact that the petitioner is willing to deposit the arrears as well as undertakes to deposit the amount in future as well, the petition filed by the petitioner is disposed of with a direction to the effect that in case the petitioner approaches the authority concerned by filing such an application alongwith a copy of the petition and a copy of the order passed today, the authority concerned shall take the same into consideration and thereafter, in case the petitioner complies with the undertaking and statement made by him, consider restoring the interim order passed by the authorities on 11.03.2019. The petitioner may also approach the authorities for early disposal of the appeal as per the internal circulars of the department.