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2013 (12) TMI 1445 - KARNATAKA HIGH COURTAttachment of the petitioner' current account maintained with the second respondent-Bank as well as withdrawal of a sum of ₹ 6,07,682/- from that account - Held that:- On perusal of the material on record, it is noted that the re-assessment order is passed in respect of M/s. Ambience Projects, which is a partnership firm. That order has no nexus to the petitioner firm and merely because one of the partners in M/s.Ambience Projects is a partner in the petitioner-firm also would not enable the Department to proceed against the petitioner partnership firm to the extent of withdrawing certain amounts from its current account. If recoveries have to be made by the Department, it should be from M/s.Ambience Projects or its partners. If any recovery has to be made from Sri.Hemanshu M.Shah who is one of the partners in M/s.Ambience Projects in his personal capacity then in that regard the details regarding his assets had to be known and hence, a notice could have been issued to the petitioner to furnish the details. - A coercive action against the petitioner who is stranger to the re-assessment proceedings would not serve the purpose at all. In that view of the matter, the attachment of the current account of the petitioner is illegal. - Decided in favour of assessee.
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