Dismissing the appeal against the order of single judge  Court held that the prayer made by the petitioner could not be acceded on the ground that since the single judge on the petitioner’s earlier writ petition on similar contentions had held that the petitioner’s contentions lacked bona fides and highly disputed questions of fact had been raised. That order having attained finality, the petitioner should have taken steps to agitate its claim before the appropriate forum or civil court. Accordingly writ petition seeking a direction to the Commissioner to refund the amount wrongly credited in the account of respondent No. 4 which was frozen to recover tax dues under section 156 of the Income-tax Act, 1961 in respondent No. 2-bank in the account of the petitioner with respondent No. 3-bank and restraining the Commissioner from appropriating the amount due towards Income-tax.