https://www.taxtmi.com/highlights?id=56620 Legality and validity of the order of attaching the bank account of the writ­-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the afore­said communication would indicate that the matter was closed for the assessment year 2010­-11 - as the condition precedent for invoking Section ­34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section­ 44 of the Act would be rendered without jurisdiction. - HC en-us Mon, 08 Feb 2021 13:02:21 +0530 Mon, 08 Feb 2021 13:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56620 Legality and validity of the order of attaching the bank account of the writ­-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the afore­said communication would indicate that the matter was closed for the assessment year 2010­-11 - as the condition precedent for invoking Section ­34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section­ 44 of the Act would be rendered without jurisdiction. - HC Highlights VAT and Sales Tax Mon, 08 Feb 2021 13:02:21 +0530 https://www.taxtmi.com/highlights?id=56620