Assistant Commissioner of Income-tax, Circle 7(2), Mumbai, under Section 281B of
the Income-tax Act, 1961 ("the Act"), vide order dated ... bank accounts of the petitioners had been done under Section 281B of the Act. He wanted time to obtain instructions. Thereafter, an affidavit of Shri
fact that the notice under section 153A of
the Act as well as the order under section 281B of the
Act have been issued ... under section 132 of
the Act it is not mandatory that the proceedings must
be pending on the date of invoking section 281B
December, 2018 passed by the Assessing
Officer of provisional attachment under Section 281B of the Act,
be set aside;
(b) notices dated 19th December ... that the impugned notices under
Section 226(3) of the Act make reference to an attachment under
Section 281B of the Act by an order
December, 2018 passed by the Assessing
Officer of provisional attachment under Section 281B of the Act,
be set aside;
(b) notices dated 19th December ... that the impugned notices under
Section 226(3) of the Act make reference to an attachment under
Section 281B of the Act by an order
ACIT has already levied a
provisional attachment under the provisions of Section 281B on 7 October
2011. The Commissioner of Income Tax has dismissed ... Court, states that
the provisional attachment which was levied under Section 281B on 7
October 2011 covers mutual funds of a total value
23rd December, 2010
("Provisional Attachment Order" ) under Section 281B of the Income
Tax Act, 1961 (" the IT Act , 1961" ).
2. Based ... facts would be in order.
4. The Provisional Attachment Order under Section 281B of the
IT Act, 1961 was passed on 23 rd December
manner
provided in the Second Schedule."
16. Under sub-section (1) of section 281B of the Act thus, where
during the pendency ... judgment. They have
provisional applicability and in terms of sub-section (2) of section
281B of the Act, a limited life. Such powers must, therefore
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
dated January 24, 2000, called upon the plaintiff under the provisions of section 131 of the Income-tax Act to produce details of the payments ... Deputy Commissioner by his order dated February 9, 2000, issued under section 281B of the Income-tax Act directed the plaintiff not to remit
Income Tax Authorities sought to attach the sale proceeds under section 281B of the Income Tax Act. The Honble Supreme Court held that the membership ... card held by the deceased could not be attached under section 281B .
11. The learned authorized representative for the assessee also placed reliance
