9911796707
TMI Blog2023 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017 in respect of the Assessment Year 2018-2019 - provisional attachment of Bank Accounts - HELD THAT:- There is no gainsaying that the issue raised by the petitioner and for which the rectification has been sought for, would be under examination by the revisional authority. In view of the revisional proceedings having been commenced, the present petition and the prayers made there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional authority, interim relief granted earlier by this court about not taking coercive action may be continued so that irreversible situation may not arise for the petitioner - the present petition is disposed of. - MR. N. V. ANJARIA AND MR. DEVAN M. DESAI, JJ. Shri Uchit N Sheth - for the Petitioner Shri Raj Tanna, Assistant Government Pleader/PP for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside. The petitioner wants refund of the amount which according to it, was recovered coercively from the bank account of the petitioner. 3. By order dated 23.11.2022, this court issued notice for final disposal. It was further observed that in the meantime the authority concerned shall be permitted to carry out the process and also pass order of revocation, if so desires. The court passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act. 4. In light of the above, there is no gainsaying that the issue raised by the petitioner and for which the rectification has been sought for, would be under examination by the revisional authority. In view of the revisional proceedings having been commenced as above, the present petition and the prayers made therein are rendered not liable to be gone into as the revisional authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about not taking coercive action may be continued so that irreversible situation may not arise for the petitioner. Since this court has granted the interim relief directing the respondents not to take coercive action as per order dated 23.11.2022 and the same has continued till date, this court directs that the same relief will continue to operate till the date of decision in the revisional procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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