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2005 (10) TMI 73 - HC - Income TaxApplications seeking stay of recovery of demand were dismissed– notices were issued under section 226(3) whereby various bank accounts of the petitioner have been attached. - illegally attaching the bank accounts of the petitioner - we would like to record our total dissatisfaction regarding the manner in which the authorities below have proceeded to enforce the demand totally ignoring the parameters laid down by this court in the case of KEC International Ltd. v. B.R. Balakrishnan, while disposing of the stay applications. Moreover, attaching the bank accounts of the petitioner even before communicating the order passed on the stay application is totally high-handed. We hope that the Revenue shall ensure that in future such instances do not occur again. Otherwise, the court will have no option but to take appropriate action in accordance with law.
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