Bank account of Family Members cannot be attached for Tax Dues of Assessee

Dharmesh Gandhi Vs Assistant Commissioner (Anti-Evasion) (Bombay High Court) After hearing the matter at some length, we find that out of the nine bank accounts that have been attached by respondent No.1, only the accounts at Sr. Nos.2, 3 and 4 belong to the petitioner whereas the other accounts belong to the family members, namely, Bharti H. Gandhi (mother), Pranjal D. Gandhi (wife) and Shaalin D. Gandhi (son). In Siddhart Mandavia Vs. Union of India, Writ Petition (L) No.2901 of 2020, decided on 03.11.2020, this Court had examined a similar issue relating to attachment of bank account of not...