Assessee agreed to furnish BG as security in lieu of attachment order u/s 281B, HC directed to issue refund

Petitioner’s Grievance

The present three writ petition filed by the assessee against the order of the department seeking to attach the refund of Rs.29,01,56,762/-, Rs.51,30,88,859/- and Rs.25,62,58,769/- aggregating to Rs.105,95,04,390/- u/s 281B of the Act relating to A.Y. 2007-08, A.Y. 2008-09 and A.Y. 2009-10 respectively due to the petitioner-assessee. Against the writ petition being 679/2014 and 680/2014 of the assessee seeking direction that the responde

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