Prohibitory order issuance must follow interview and payment reconciliation to prevent wrongful bank attachments. Issuance of prohibitory orders against an assessee's bankers requires strict adherence to existing procedure: officers must interview the assessee, ascertain facts, and reconcile payments before taking coercive action to prevent wrongful attachment where payment has already been made; these procedural instructions must be communicated to all officers to ensure scrutiny and avoid recurrence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prohibitory order issuance must follow interview and payment reconciliation to prevent wrongful bank attachments.
Issuance of prohibitory orders against an assessee's bankers requires strict adherence to existing procedure: officers must interview the assessee, ascertain facts, and reconcile payments before taking coercive action to prevent wrongful attachment where payment has already been made; these procedural instructions must be communicated to all officers to ensure scrutiny and avoid recurrence.
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