Roshani Sana Jaiswal Vs Commissioner, Central Tax, Delhi East
Date: May 12, 2021
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): RAJIV SHAKDHER , TALWANT SINGH
Subject Matter
Bank accounts of persons other than the taxable person cannot be attached
Summary
Subsection 1 of Section 83 of the Act in no uncertain terms states that provisional attachment can be ordered only qua property, including bank account, belonging to the taxable person. Furthermore, the definition of the "taxable person‟, as set…
1. This writ petition is directed against the orders of even date, i.e., 07.12.2020 passed by the respondent, whereby several bank accounts of the petitioner have been provisionally attached. 1.1 The details of these bank accounts, which have been provisionally attached by the respondent, are set forth hereafter. S. No. Name of the bank Account No. 1. HDFC Bank Ltd. 50100122220961 2. Standard Char…