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AO to issue notice before withdrawing any sum from bank a/c provisionally attached: HC

March 30, 2019[2019] 105 292 (Bombay)/[2019] 263 Taxman 523 (Bombay)/[2019] 415 ITR 467 (Bombay)

IT: Where by non-speaking order Revenue rejected petitioner's application for stay on demand which was contrary to orders of appellate authorities in preceding years and, further, without issuing any reasonable notice, withdrew certain amount from provisionally attached bank account of assessee towards adjustment against demand for other years, action of Revenue was high handed and manifestly unfair towards petitioner
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