Order of attachment u/s. 226(3) not justified if AO passes unspeaking order u/s. 220(6)

HIGH COURT OF PUNJAB AND HARYANA Lalit Wadhwa Versus Commissioner of Income-tax, Gurgaon CWP NO. 21765 OF 2012 NOVEMBER 16, 2012 ORDER G.S. Sandhawalia, J.   The present writ petition has been filed under Articles 226 and 227 of the Constitution of India praying for issuance of a writ in the nature of mandamus or certiorari for quashing order dated 17.10.2012 (Annexure P-12) whereby, the petitioner’s bank accounts and rental income have been attached under Section 226(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘The Act’) and for grant of sta...