2020 (12) TMI 485

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.... J. B. PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MS VAIBHAVI K PARIKH FOR THE PETITIONER MR CHINTAN DAVE, AGP FOR THE RESPONDENT ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. We have heard Mr. Tushar Hemani, the learned Sr. Counsel assisted by Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the ....

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....invoking Section 83 of the Act by the respondents is on manifold grounds. 3. One of the submissions of Mr. Tushar Hemani, the learned Senior Counsel appearing for the writ applicant based on or rather fortified by few orders passed by this Court is that the Cash Credit Account cannot be ordered to be attached. In other words, the Cash Credit Account is an account, which enables the assessee to bo....

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....MCO Bank, Ahmedabad is concerned. 6. In such circumstances, by way of an interim order, we direct that the provisional attachment of the cash credit account referred to above maintained with the AMCO Bank, Ahmedabad, shall no longer operate. The provisional attachment is ordered to be lifted. The AMCO Bank shall permit the writ applicant to operate the Cash Credit Account referred to above. So fa....