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Cash credit account cannot be provisionally attached- HC issues contempt notice to Principal Commissioner
Case Law Details
- Case Name
- Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court)
Way back in the year 2016, in the case of Kaneria Granito Ltd. vs. Assistant Commissioner of Income Tax, Special Civil Application No.14497 of 2014 decided on 27.06.2016, a Co-ordinate Bench of this Court took the view that a cash credit account cannot be provisionally attached.
Various orders have been passed over a period of time condemning the action on the part of the department in provisionally attaching the cash credit account in exercise of powers under Section 83 of the Act.
Settled position of law app...
