Income Tax Act Section 132(8-A): Bank Account Freezing Expires in 60 Days

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 freez

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