Provisional Property Attachment Order Overturned: Issued by Assistant Commissioner and Lacked Credible Evidence.

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....Release of provisionally attached property and bank accounts - the order of provisional attachment as well as the order of prohibition are not sustainable on two counts, i.e. (i) the order has been passed by the Assistant Commissioner, and (ii) the order has been passed without any credible materials, available for the purpose of passing such order of provisional attachment.....