Court Challenges Bank Account Attachment u/s 45; Assessment Proceedings Concluded, Legality Questioned.

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....Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about provisional attachment. Provisional attachment is permissible only during the pendency of the proceedings of assessment or reassessment. In the case on hand, the writ-applicant has traveled much beyond the proceedings of assessment. - HC....