records pertaining to proceedings of the first respondent under Section 281B of the Income Tax Act, vide No.PAN AACCK6839/2012-13, dated ... records pertaining to proceedings of the first respondent under Section 281B of the Income Tax Act, vide No.PAN AACCK6839/2012-13, dated
section itself more particularly with reference to Schedule II of the Act of 1961. It has been held that the power under Section 281B ... issued under Section 119 of the Act of 1961 which on the issue of exercise of power under Section 281B
passed by the Additional Commissioner of Income Tax,
Range 13 under Section 281B of the Income Tax Act, 1961 (Act, for
short). The impugned order ... order
have no relation or connection with the impugned order
under Section 281B of the Act which has been passed on the
basis of future
years provided in the
first proviso to said sub-section (2) of Section 281B would exclude
the period during which the proceedings for assessment ... Circle, Vadodara was passed on 26.7.2012. In terms of sub
section (2) of section 281B , such order would have a life of six
months from
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
Circle, Vadodara was passed on 26.7.2012. In terms of
sub section (2) of section 281B, such order would have a life of six
months from ... date of the order so far made under sub section (1)
of Section 281B.
It
is of course true that proviso to sub section
modes provided in this Section.
Section 226(3)(ii) of the Act contemplates a notice under this
Section to any person who holds ... Commissioner had already levied a provisional attachment under the
provisions of Section 281B of the Act. Such application was rejected
by the Commissioner. In such
January, 2013, the Additional CIT, Mumbai,
passed an order under Section 281B of the Income Tax Act, 1961, attaching the
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charge on the assets of the assesses. So also,
reference made to Section 281 of the Act too is not in
the direction of establishing ... assessee even though
there is a provisional attachment order issued under
Section 281B of the Act.
17. Interestingly, it must be noticed that
writ petition is against several orders passed
for provisional attachment under Section 281B of the
Income Tax Act attaching the bank account of the
petitioner
