Department passed an order dated March 10, 2014 under Section
281B of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’)
provisionally attaching ... concerned, it issued fresh
Attachment Orders dated December 1, 2016 under Section 281B of the
Act by which LCs were attached and Axis Bank
attachment passed by the Dy. CIT, Central Cir 40
under Section 281B of the Income Tax Act dated 7th April,
2003 whereby accounts ... Company have also been
attached by the Income Tax Department under Section 281B of
the Income Tax Act by order dated 7th April, 2003 passed
attachment passed by the Dy. CIT, Central Cir 40
under Section 281B of the Income Tax Act dated 7th April,
2003 whereby accounts ... Company have also been
attached by the Income Tax Department under Section 281B of
the Income Tax Act by order dated 7th April, 2003 passed
doctrine of reading down is singularly inapplicable to the
present case. [281B, 290B, 291A-F]
3. Clause (b) of Regulation 9 contains the much hated
computed even though it had to be discharged at a future
date. [281B-F]
Commissioner of Income-tax West Bengal II v. Royal Boot
House
both inclusive) 265, 266, 268,
269, 278B, 278C, 278D, 278E, 281, 281B, 282, 283, 284, 287,
288, 288A, 288B, 289 to 293 (both inclusive
detenu's right to make an effective and purposeful represen-
tation. [281B]
Demand of any and every document, however irrelevant it
may be, merely ... impaired or
prejudiced his right, however slight or insignificant it may
be. [281B-C]
Vijay Narain Singh v. State of Bihar
15th February, 1994 a provisional attachment order was
passed under Section 281B of the 1961 Act in respect of
the membership card in the name
rights under Art. 19
(1) (a) and 19(1) (d). [281B-D]
(b)It could not be contended by the 'respondent that as
under
purpose of determining
whether the operation constitutes "processing". [281B-E,
212G-H]
Nilgiri Ceylon Tea Supplying Co. v. State of Bombay, 10
Sales