HC: Revenue to pay costs where attachment made without authority of law

Gujarat HC imposes costs of Rs 10,000 on Revenue, holds that order passed for provisional attachment of assessee’s bank account was without any authority of law; Notes Revenue’s contention that upon noticing the mistake, the attachment of the bank account of the assessee was withdrawn; Observes that as per Sec 83, provisional attachment can be made during the pendency of any proceedings under sections 62, 63, 64, 67, 73 and 74, if the Commissioner...