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2023 (4) TMI 1414

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....8 July 2022 following order came to be passed :- "1. On 02.05.2022, in an earlier petition that was filed by petitioner being writ petition No. 8915 of 2021, the court directed respondents to unfreeze the account maintained by petitioner with Axis Bank. Petitioner states that notwithstanding the order, Axis Bank did not unfreeze the account. Axis Bank complied with the order after petitioner, vide its advocate's email dated 13.05.2022, threatened contempt action against Axis Bank. 2. It is petitioner's case that on 20.05.2022, respondents took away Rs.  62,32,400/- from its Axis Bank account and it has been transferred by the bank to respondents by way of RTGS. Mr. Pathak states that no instructions to debit the amoun....

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....on the part of tax officer, strict disciplinary action as per law may be taken against the officers. 7. The concerned officer who instructed the bank to debit the amount of petitioner shall file his personal affidavit explaining therein under what authority of law that he got removed the money from petitioner's bank account or directed the bank to debit the bank account and why did he do it without even informing petitioner even after giving instructions to the bank. The officer is put to notice that this Court may even consider taking action against the officer if it is not satisfied with the explanation. We are making these observations because there have been many matters where the taxpayers account is frozen and the taxpayers c....