light of the above facts, the respondent has taken
recourse to Section 281B of the Act. It is submitted by the revenue
that the refunds ... crores has been made in
Vodafone's case under Section 281B of the Act. The respondent
contends that a total attachment of `655.67 crores
comprised in Survey No.295/9, Survey No.309/9, Survey No.281B/3 and in Survey No.281B/5 situated at Avoor Village, Valangaimaan ... comprised in Survey No.295/9 Survey No.309/9, Survey No.281B/3 and in Survey No.281B/5 situated at Avoor Village, Valingaimaan
assessee as a result of the completion
of the said proceeding. Section 281B of the Act of 1961 provides that
provisional attachment shall protect ... Revenue in certain cases. Sections
281B(1) and (2) provide that during the pendency of any proceeding for the
assessment of any income
assessee as a result of the completion
of the said proceeding. Section 281B of the Act of 1961 provides that
provisional attachment shall protect ... Revenue in certain cases. Sections
281B(1) and (2) provide that during the pendency of any proceeding for the
assessment of any income
Srinidhi Karti Chidambaram vs The Principal Chief Commissioner Of on 2 November, 2018
Bench: S
Srinidhi Karti Chidambaram vs The Principal Chief Commissioner Of on 2 November, 2018
Bench: S
Srinidhi Karti Chidambaram vs The Principal Chief Commissioner Of on 2 November, 2018
Bench: S
Srinidhi Karti Chidambaram vs The Principal Chief Commissioner Of on 2 November, 2018
Bench: S
after the assessment was completed on 29.12.2017 and 04.01.2018, order under Section 281B of the Act was passed, provisionally attaching the immovable properties
with the above writ petition challenging
a notice issued under Section 281B of the Income Tax Act, 1961, by
which the provisional attachment
