High Court Grants Interim Relief on Property Attachment; Further Examination Required u/s 132(9B) in Writ Petitions.

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....Attachment of properties u/s 132(9B) - Single member bench of HC granted interim relief to the Assessee - No proper opportunity given to the department - The various grounds raised in the Writ Appeals are touching upon the merits of the matter, which need to be agitated in the writ petitions, for which, a counter affidavit of the Department is essential. - For the reasons set out, these Writ Appeals are allowed and the impugned common order is set aside. - HC....