https://www.taxtmi.com/highlights?id=63351 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 en-us Tue, 10 May 2022 11:01:40 +0530 Tue, 10 May 2022 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63351 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 Highlights VAT and Sales Tax Tue, 10 May 2022 11:01:40 +0530 https://www.taxtmi.com/highlights?id=63351