HC: Quashes Revenue's action of attaching Petitioner's bank accounts without ‘authority of law’

Aug 09,2019

Bombay HC holds that the action of Revenue freezing and attachment of two bank accounts of assessee is arbitrary and without authority of law; Explains that, “given the drastic nature of this power, the Parliament has provided that  such provisional attachment can only be done consequent to an order of the Commissioner” which “ensures due application of mind by a senior officer to the facts of the case”; Noting that no order is available on file, condemns Commiss...


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