TMI BlogProvisional attachment - It is not open for the respondent to attach the bank accounts of other persons...Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any taxable person - The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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