having filed an appeal under Section
107, is required to comply with the provisions of
sub-section (6) of Section 107 while the recovery ... proceedings under Section 62 or
Section 63 or Section 64 or Section 67 or Section
73 or Section 74 . Therefore, once the final order
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
ASST. COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE - 2[1] BANGALORE UNDER SECTION
281B OF THE INCOME-TAX ACT 1961 FOR PROVISIONAL
ATTACHMENT OF IMMOVABLE PROPERTY ... petitioner is
challenging the order dated 3.9.2012 (Annexure-G),
passed under Section 281B of the Income Tax Act,
1961. The said order reads as follows
2022-23 PASSED BY THE 1ST
RESPONDENT UNDER SECTION 281B OF THE INCOME-TAX ACT, 1961,
INSOFAR AS IT RELATES TO THE SCHEDULE PROPERTY ... 2022-23 passed by the 1st
Respondent under Section 281B of the Income-tax Act, 1961,
insofar as it relates to the Schedule Property
premises of petitioner No.1 was subjected to
search and seizure under Section 132 of the Inconie Tax Act,
1961 (hereinafter referred ... income under Section 140A of the IT
Act. In the meanwhile, the property owned by petitioner
No.1 was attached under Section 281B
premises of petitioner No.1 was subjected to
search and seizure under Section 132 of the Inconie Tax Act,
1961 (hereinafter referred ... income under Section 140A of the IT
Act. In the meanwhile, the property owned by petitioner
No.1 was attached under Section 281B
M/S Safan Fasteners vs Assistant Commissioner on 8 April, 2025
Author: S.R.Krishna
premises of petitioner No.1 was subjected to
search and seizure under Section 132 of the Inconie Tax Act,
1961 (hereinafter referred ... income under Section 140A of the IT
Act. In the meanwhile, the property owned by petitioner
No.1 was attached under Section 281B
premises of petitioner No.1 was subjected to
search and seizure under Section 132 of the Inconie Tax Act,
1961 (hereinafter referred ... income under Section 140A of the IT
Act. In the meanwhile, the property owned by petitioner
No.1 was attached under Section 281B
premises of petitioner No.1 was subjected to
search and seizure under Section 132 of the Inconie Tax Act,
1961 (hereinafter referred ... income under Section 140A of the IT
Act. In the meanwhile, the property owned by petitioner
No.1 was attached under Section 281B