M/S Jindal Charitable Society v. Assistant Commissioner of Income Tax Central Circle 29 & Anr.
Case brief
What is this about?
Section 226(3) Income Tax Act 1961; attachment of bank account; revocation of attachment with immediate effect; ACIT Central Circle 29; Indusind Bank; Jindal Charitable Society; writ petition disposed as infructuous; Delhi High Court; 04.09.2025; W.P.(C) 13612/2025; DIN ITBA/COM/F/17/202526/1079771338(1).
What did the court decide?
Since the revenue produced a communication dated 01.09.2025 showing that the attachment of the petitioner's bank accounts had been revoked with immediate effect, and counsel for the petitioner stated that nothing further survived, the Court disposed of the writ petition as infructuous without adjudicating the legality of the attachment. ¶19