2020 (10) TMI 527

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..... the garnishee notices. Stand over to 15.10.2020 as a part heard matter. - WRIT PETITION (L) NO.2901 OF 2020 - - - Dated:- 8-10-2020 - UJJAL BHUYAN ABHAY AHUJA, JJ. Dr. Sujay Kantawalla a/w Mr. P. Choudhari Mr. Manthan Unadkat i/by Unadkat Co., Advocates for the Petitioner. Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. J. B. Mishra, Advocates for the Respondents. P. .....

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..... including bank account is necessary for protecting the interest of Government revenue. Once these two preconditions are satisfied, Commissioner is required to pass an order in writing provisionally attaching any property including bank account belonging to the taxable person. 4] From a perusal of the notice at page 195, we find that it is basically a garnishee notice issued to the Bank Manage .....

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