The BBMP civic body has decided to move the Income Tax Appellate Tribunal (ITAT) on Monday, challenging the I-T Department’s notice to the civic body and subsequent freezing of all its bank accounts totalling 40. The I-T Department had issued a notice to the BBMP over non-payment of Rs. 31.5 crore. However, civic officials argued that as the BBMP made no earnings from TDR, it was not liable for taxation.