Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about provisional attachment. Provisional attachment is permissible only during the pendency of the proceedings of assessment or reassessment. In the case on hand, the writ-applicant has traveled much beyond the proceedings of assessment. - HC