2021 (11) TMI 60

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..... uthorities are not entitled to continue the attachment beyond 10.05.2021 - HELD THAT:- In absence of any contrary position existing in law and in absence of any other action being shown to have been taken by the respondent authorities, whereby they may claim entitlement to attach petitioner's bank account, it is found that the communication dated 11.05.2020 issued by the Assistant Commissione .....

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..... e action taken by the respondents-revenue authorities whereby they had restrained the petitioner from utilising its money lying in its bank account bearing No. 414505000364 with the ICICI Bank Ltd., Advant IT Park, Sector-142, Noida, Gautam Budh Nagar. 3. Pleadings have been exchanged. 4. It thus transpires that the provisional attachment of the petitioner's aforesaid account had been ca .....

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..... Thus, we dispose of the writ petition with the observation that the provisional attachment of the petitioner's bank account may not survive under the communication dated 11.05.2020. Consequently, the bank may act accordingly and not treat the petitioner's bank account to be under provisional attachment of the revenue authorities under the communication dated 11.05.2020. - - TaxTMI - .....

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