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| The Tax Publishers2020 TaxPub(DT) 1241 (Bom-HC) INCOME TAX ACT, 1961
Section 220
Where issue was as regards freezing or attachment of the bank account and contention of assessee was that order of attachment was already revoked, department was directed to upload orders at the earliest on website at earliest.
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Recovery - Attachment of bank accounts - Order of attachment already revoked but not uploaded to portal due to technical problems -
Issue was as regards freezing or attachment of the bank account. Contention of assessee was that order of attachment was already revoked. Held: It was only appropriate that department upload orders at the earliest. Revenue's counsel, on instructions, stated that AO will upload order at website at earliest. It was further stated that otherwise also, process of digitization is on and these are probably instances of some teething troubles which will also be sorted out at the earliest. Thus, issue relating to freezing or attachment of the bank account stood suitably redressed.
REFERRED :
FAVOUR : Instruction issued
A.Y. :
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