Bank account attachment during reassessment remand was kept conditional, with automatic vacatur if no fresh order was passed in time.

Bank account attachment as a recovery measure was challenged in light of an earlier remand of the underlying assessment for fresh consideration. The HC disposed of the writ petitions by linking the continuance of the attachment to timely action on the reassessment: if no fresh order was passed by the stipulated date, the attachment orders would stand vacated from that date onwards. The operative effect was to keep the recovery restraint conditional on the pending fresh assessment, while ensuring automatic cessation of the attachment if the reassessment was not completed within time.

---

---

Issues: Challenge to the attachment of the petitioner's bank accounts as a recovery measure and the effect of the earlier order remitting the underlying assessment matter for fresh decision.

Outcome: The writ petitions were disposed of with a direction that if no fresh order was passed by the stipulated date, the attachment orders would stand vacated from that date onwards.

---