Bank account attachments linked to a summons must be lifted when the summons is kept in abeyance and jurisdiction is challenged.

Bank account attachments treated as consequential to a summons could not continue once the summons was kept in abeyance, especially where the challenge also raised lack of jurisdiction. The court directed the Assessing Authority to lift the bank attachments, and the matter was posted for later hearing with liberty to file a rejoinder.

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Issues: Whether the bank account attachments made pursuant to the impugned summons were required to be lifted when the summons had been kept in abeyance.

Analysis: The attachment of the bank accounts was treated as consequential to the impugned summons. Since the summons had been kept in abeyance and the challenge included a plea of lack of jurisdiction, the attachment could not continue.

Outcome: A specific direction was issued to the Assessing Authority to lift the attachments of the bank accounts. The matter was directed to be listed later with liberty to file a rejoinder.

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