AJE India Private Limited Vs Union Of India
Date: December 22, 2020
Subject Matter
Property of a taxable person cannot be provisionally attached u/s 83 merely on the ground of pendency of proceedings u/s 67
Summary
1. We have perused the original record which discusses about investigation under section 67 and therefore, the need to take action under section 83. Whether recourse to section 83 is warranted at this stage has not been dealt with in the record. Mere…
1. Heard Mr.V.Sridharan, learned senior counsel for the petitioner; and Mr.J.B.Mishra, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 18th/19th November, 2020 passed by respondent No.2 provisionally attaching the bank accounts of the petitioner maintained with respondent No.3. 3. The matter wa…