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2020 (5) TMI 308 - HC - Income TaxProvisional attachment of FDRs - search action under Section 132 - HELD THAT:- Having considered the suggestions put forward by both sides we dispose of this writ application with the following directions : (i) The impugned order of provisional attachment dated 10.12.2019 shall continue to operate in accordance with law. (ii) As the bank accounts have not been freezed or attached by the department, it shall be open for the writ applicant to operate such bank accounts / limits in accordance with law. (iii) If the department wants to initiate any fresh action including the action of further provisional attachment, it shall be open for them to do so in accordance with law. With the aforesaid directions, this writ application stands disposed of. It shall be open for the writ applicant to inform the concerned department of the order passed by this Court by E-mail.
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