order of attachment
dated 23.08.2022 issued by the 3rd respondent under Section 281B of the
Income Tax Act, 1961, seeking to attach the assets ... order reads as under:
“Sir/ Madam/ M/s,
Subject: Proceedings under section
281B - Order for provisional attachment
https://www.mhc.tn.gov.in/judis
order of attachment
dated 23.08.2022 issued by the 3rd respondent under Section 281B of the
Income Tax Act, 1961, seeking to attach the assets ... order reads as under:
“Sir/ Madam/ M/s,
Subject: Proceedings under section
281B - Order for provisional attachment
https://www.mhc.tn.gov.in/judis
properties in the name of the deceased Arun were attached
under section 281B of Income Tax Act on 03.11.2015, provisionally following
the approval of Income ... granted on 18.01.2017 for provisional attachment of immovable
properties under section 281B and the same was extended for another 6 months
vide proceedings dated
Pooja,
petitioners W/o Late Bhushan
Sindwani,
R/o House No. 281B,
Nawada Bazar, Najafgarh,
South West Delhi110043.
: 2. Santosh,
W/o Late Bhushan ... Sindwani,
R/o House No. 281B,
Nawada Bazar, Najafgarh,
South West Delhi110043.
: 3. Malika,
W/o Late Bhushan
Sindwani,
R/o House No. 281B
pari materia
with provisions of Section 281B of Income Tax Act, 1961.
Section 281B of the Act also provides for a provisional
attachment ... necessary to protect the interest of the revenue. The
provisions of Section 281B of the Act is extracted to
Page 24 of 61
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Assistant
Commissioner of Income Tax, Hyderabad, vide No.ACIT/CC-
1/281B/Ahuja/10-11, dated 16.07.2010, with regard to the
subject property. Learned counsel ... interest
of the Revenue, a provisional attachment was made under
Section 281B of the Income Tax Act, 1961. Learned Standing
Counsel for Income Tax fairly
affidavit, in which it is stated that
the order passed under Section 281B of the Income Tax Act 1961 (the Act)
is no longer operative ... June 2021 was illegal because there
was no original order under Section 281B attaching the bank accounts. Mr.
Suresh Kumar states relying on affidavit
meanwhile, the property owned by petitioner
No.1 was attached under Section 281B of the Act. The
attachment was later lifted on condition that
meanwhile, the property owned by petitioner
No.1 was attached under Section 281B of the Act. The
attachment was later lifted on condition that
meanwhile, the property owned by petitioner
No.1 was attached under Section 281B of the Act. The
attachment was later lifted on condition that
