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    <description>Attachment of the assessee&#039;s bank account occurred after a reassessment order under section 147 read with section 144; the assessee filed an appeal which was not considered before attachment. The recommended steps are to confirm any pre-deposit or stay application, file a stay petition before the appropriate tax appellate authority (CIT/ NFAC) to suspend recovery proceedings, and, if necessary, approach the higher court for interim relief to secure release of the attached bank account pending appeal.</description>
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      <description>Attachment of the assessee&#039;s bank account occurred after a reassessment order under section 147 read with section 144; the assessee filed an appeal which was not considered before attachment. The recommended steps are to confirm any pre-deposit or stay application, file a stay petition before the appropriate tax appellate authority (CIT/ NFAC) to suspend recovery proceedings, and, if necessary, approach the higher court for interim relief to secure release of the attached bank account pending appeal.</description>
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