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Income Tax Act Section 132(8-A): Bank Account Freezing Expires in 60 Days
Case Law Details
- Case Name
- Pooja Trading Co. Vs DCIT (Inv) & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Pooja Trading Co. Vs DCIT (Inv) & Anr. (Delhi High Court)
Introduction: In a recent ruling, the Delhi High Court addressed the legality of bank account freezing under Section 132(8-A) of the Income Tax Act. The case, Pooja Trading Co. Vs DCIT (Inv) & Anr., sheds light on the duration of such freezing orders and their enforceability.
Analysis: The petitioners challenged the freezing of their bank accounts through a letter issued by the respondents on 30.04.2023. They argued that under Section 132(8-A) of the Income Tax Act, such freezing orders are valid for a maximum o...
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