2018 (5) TMI 2088

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....r. Chintan Dave, AGP For The Respondent(S) No. 1, 2, 3, 4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE AKIL KURESHI) 1. Petitioner has challenged the action of the respondents in attaching the petitioner's bank accounts in following factual background. 2. The petitioners are registered dealers engaged in providing various construction and engineering related services. For the financial....

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....n we will examine in an appropriate case. For the present case, we notice that there was no extraordinary reasons why the respondents had to take such drastic measures of attaching the bank account even before statutory period of limitation for filing appeal against assessment order was over. From the record, we notice that the issue arising in the present assessment is a repetitive one. In the ea....