notice to the bank dated
March 30, 2015 refers to Section 281B
of the Act. The petitioner claims to have
been made aware ... does not
appeal in view of the proviso to sub-
section (2) of Section 281B of the Act
that permits the continuation of an
order
while the properties
belonging to them were attached in terms of Section 281B of the IT
Act, the initial period of six months of attachment ... continued for a further period of six months in terms
of Section 281B (2) of the IT Act and the proviso thereto. The
petitioners challenge
been filed challenging the provisional attachment orders dated 25.2.2015 passed under Section 281B of the Income Tax Act, 1961 against both the individual ... petitioners, while challenging the provisional attachment orders dated 25.2.2015 passed under Section 281B of the Income Tax Act, as advocated by the learned counsel
January, 2013, the Additional CIT, Mumbai,
passed an order under Section 281B of the Income Tax Act, 1961, attaching the
telecom license fees deposited
statutory appeal before the Commissioner of Appeals, the 1st respondent, under Section 246 of the Income Tax Act (hereinafter referred ... petitioner, an order of attachment, dated 26.03.2015 in terms of Section 281B of the Income Tax Act, attaching about six items including his Savings Bank
assessee and
therefore, it could not be attached under Section 281B of the Income Tax
Act."
8. The above legal position has been reiterated
Bank Ltd., has been provisionally attached under Section
281B of the Income Tax Act, 1961, whereas the petitioner has
deposited an amount exceeding
Movable and immovable properties of Pallav Sheth
were provisionally attached under section 281B of the
Income Tax Act, 1961. The said provisional attachment
order ... movable and immovable properties of Shri.Pallav Sheth were provisionally
attached u/s 281B of the Income Tax Act which was later modified
property, the flats purchased by the assessee were attached u/s. 281B
of the Act. The said action was challenged by the assessee ... court that aforesaid
properties cannot be attached u/s. 281B of the Act against the tax
liability of the seller of the property./ While delivering
section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, 138, Chapter ... sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications
