December, 2018 passed by the Assessing
Officer of provisional attachment under Section 281B of the Act,
be set aside;
(b) notices dated 19th December ... make reference to an attachment under
Section 281B of the Act by an order dated 18 th December, 2018, but
the same had not been
December, 2018 passed by the Assessing
Officer of provisional attachment under Section 281B of the Act,
be set aside;
(b) notices dated 19th December ... make reference to an attachment under
Section 281B of the Act by an order dated 18 th December, 2018, but
the same had not been
even if it arises out of any other assessment
year. Under section 281B of the Act, the competent authority
subject to following proper procedure also ... Income Tax, Mumbai,
instead passed the impugned order dated 19.7.2019 invoking
section 281B which reads as under:
"Order u/s 281B
Valerius Industries vs Union Of India on 28 August, 2019
Equivalent citations: AIRONLINE 2019 GUJ
refer to similar provisions of
provisional attachment under Section 226(3) and 281B of the Income Tax
Act, 1961 and available case law before adverting ... Assessing Officer or Tax Recovery Officer.
8.2 As per Section 281B of Income Tax Act, 1961 the assessing
officer during the pendency of any proceeding
Second Respondent
contained in its order bearing NCC-14(1)/ACIT/281B/2018-19 issued under Section
281B of the Income ... Second Respondent contained in its order bearing
NCC-14(1)/ACIT/281B/2018-19 issued under Section 281B of the Income
carrying on his business.
2. The provisional attachment order under Section 281B of the Income Tax
Act, 1961 (hereinafter referred ... Dilip Kumar, learned counsel for the appellant
submitted that Section 281B of the Act provides for provisional attachment of the
property of an Assessee against
ASIDE
THE PROVISIONAL ATTACHMENT ORDER DATED 27.12.2018
PASSED UNDER SECTION 281B OF THE INCOME TAX ACT, 1961
BY THE R-1VIDE ANNEXURE ... petitioner has challenged the provisional
attachment order dated 27.12.2018 passed under
Section 281B as well as the Assessment order dated
28.12.2018 passed under Section
M/S. Jayachandran Alloys (P) Ltd vs The Superintendent Of Gst And Central ... on 4
read as under:
"Provisional attachment to protect revenue in certain cases.
281B. (1) Where, during the pendency of any proceeding for the
assessment ... against any indiscriminate use, the Board desires
that the provisions of Section 281B should be resorted to only in
cases where there is a reasonable
