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- Whether provisional attachment of bank account or other property is permissible when an appeal has been filed ?
Whether provisional attachment of bank account or other property is permissible when an appeal has been filed ?
TRT-2026-832
Issue Favourable to Tax Payer ?:- yes
Held - So far as the legal proposition in issue is concerned, it is evident from a combined reading of Sections 107(6) and 107(7) of the Act that at the time of filing of the appeal, a sum equal to 10% of the remaining amount on taxes in dispute, in relation to which the appeal has been preferred, is required to be deposited and when the amount as envisaged under Section 107(6) of the Act is deposited, recovery proceedings for the balance amou.....
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