2020-21/1030721149(1) in issuing the impugned order
under Section 281B of the Income Tax Act, 1961 (hereinafter referred to as the
Áct ... section(1).
https://www.mhc.tn.gov.in/judis
W.P.Nos.24176 & 24180 of 2021
8. However, the proviso to Section 281B
order bearing NCC-14(1)/ACIT/281B/2018-19 issued under Section
281B of the Income Tax Act, 1961, for PAN:ABWFS7833A, for assessment year ... order bearing
NCC-14(1)/ACIT/281B/2018-19 issued under Section 281B of the Income Tax Act,
1961, for PAN:ABWFS7833A, for assessment year
M/S. Jayachandran Alloys (P) Ltd vs The Superintendent Of Gst And Central ... on 4
under Section 153A are challenged by SNJ
Breweries, SNJ Distillers, SNJ Sugars, N.Jayamurugan and Geetha
Jayamurugan.
8. Issue – 4 - Notices issued under Section 153C ... Leela Distillers.
9. Issue – 5 - Validity of attachment orders issued under Section 281B of
the Act have been challenged by SNJ Breweries, SNJ Distillers, Jayamurugan
under Section 153A are challenged by SNJ
Breweries, SNJ Distillers, SNJ Sugars, N.Jayamurugan and Geetha
Jayamurugan.
8. Issue – 4 - Notices issued under Section 153C ... Leela Distillers.
9. Issue – 5 - Validity of attachment orders issued under Section 281B of
the Act have been challenged by SNJ Breweries, SNJ Distillers, Jayamurugan
response, learned Senior Standing Counsel would rely upon the
provisions of Section 281B of the Income Tax Act, 1961 (in short ... been passed and demand raised in terms of Section 156 of the Act.
14. Section 281B of the Act, protects the interests of the Department
would proceed
with the assessment in accordance with law.
15. On 30.09.2019 Section 153C notices were received ... order of provisional attachment under Section 281B. It is at that juncture that the
present Writ Petition has come to be filed, on 18.12.2019, wherein
petitioner has prayed for lifting of provisional attachment in terms of Section
281B of the Income Tax Act, 1961 (in short
Preetha Krishna vs The Assistant Commissioner on 7 September, 2020
Author: Anita Sumanth
Bench: Anita
T.Nalini vs The Commissioner Of Income Tax ... on 13 October, 2022
Author: Anita Sumanth
