https://www.taxtmi.com/caselaws?id=202029 The court set aside the attachment of a bank account under the Income-tax Act, directing the respondent to refund the debited amount to the partnership firm. Emphasizing the necessity of serving notice before attachment, the court found the Assessing Officer's actions improper for not considering the pending appeal and stay application. The withdrawal of attachment orders was deemed arbitrary, leading to the court quashing the debiting action and imposing costs on the respondent. The judgment underscored the importance of due process, fair treatment, and judicious discretion in attachment proceedings. en-us Fri, 11 Jun 2010 00:00:00 +0530 Wed, 26 Dec 2012 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202029 The court set aside the attachment of a bank account under the Income-tax Act, directing the respondent to refund the debited amount to the partnership firm. Emphasizing the necessity of serving notice before attachment, the court found the Assessing Officer's actions improper for not considering the pending appeal and stay application. The withdrawal of attachment orders was deemed arbitrary, leading to the court quashing the debiting action and imposing costs on the respondent. The judgment underscored the importance of due process, fair treatment, and judicious discretion in attachment proceedings. Case-Laws Income Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202029