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2017 (5) TMI 1467 - PATNA HIGH COURTAttachment of bank account - natural justice - without notice to the petitioner, without hearing him and without granting him proper opportunity, the action has been taken and the original order imposing the tax liability dated 31.3.2013 was never served on the petitioner - Held that: - petitioner was not aware on what ground tax liability has been imposed and his right to file the appeal is taken away as the limitation for filing the appeal is already over if the order was passed on 31.3.2013 - against the order dated 31.3.2013, the petitioner has a right to file an appeal before the Commissioner, Appeals, and the petitioner can very well raise all these grounds in the appeal by contending that he acquired the knowledge and got a copy of the order - questions with regard to issuance of the notice, its service and allied issues are left open to be considered by the appellate authority - petition disposed off.
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