2024 (2) TMI 1120

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....Chakraborty Mr. S. Sanyal   1. We have heard learned counsel for the parties present. 2. This intra-court appeal filed by the writ petitioner is directed against the order dated 09.01.2024 passed in WPA 29214 of 2023. The writ petition was dismissed on the ground that there are disputed questions of fact. Aggrieved by such order, the appellant has preferred the present appeal. 3. It is sub....

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....to be adjudicated, we are of the view that an order of provisional attachment that too 13 in number by attaching all the bank accounts of the appellant is very harsh, more particularly, when there is no material on record to indicate that there is an attempt made by the appellant to evade the payment of tax. That apart, the tax and interest which is payable is yet to be adjudicated as the matter i....