Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance
Bank Attachment Issued Without Prior Hearing Held Prima Facie Unsustainable and Kept in Abeyance Issue Whether a bank attachment notice issued under Section 79 to recover tax demands without providing a prior opportunity of hearing to the assessee is legally sustainable. Facts The bank account of the assessee was attached by the tax authority through… Read More »