Bank account attachment representation to be reconsidered under the Finance Act after giving the taxpayer a hearing

The dispute concerned a request to raise attachment over two bank accounts and whether the petitioner's representation dated 20-09-2023 had to be considered under the Finance Act, 1994. The HC directed the respondent to consider and decide the representation on merits, after giving the petitioner a reasonable opportunity of hearing and taking the statutory provisions into account. The matter was therefore sent back for fresh consideration rather than decided finally on the underlying attachment issue.

---

---

Issues: Whether the petitioner's request for raising attachment over two bank accounts required adjudication on merits, and whether the representation dated 20-09-2023 should be considered in the light of the provisions of the Finance Act, 1994.

Outcome: The petition was disposed of with a direction to the respondent to consider and decide the representation after granting a reasonable opportunity to the petitioner and taking into account the provisions of the Finance Act, 1994.

---