Raval also invited the attention of this Court to Sub-
section (3) of Section 281B of the Act, which reads thus:-
281B. Provisional attachment ... revoke the attachment.
19. Relying on the aforesaid Sub-section (3) of Section 281B of
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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
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
June, 2021 passed by Respondent No. 2 under Section 281B of t h e In come
Tax Act, 1961 (hereinafter referred ... issuing notice under Section 153A of the Act, and
therefore in the absence of any pending proceedings, the prerequisite of
Section 281B
states that since the subsequent orders dated 16th June, 2022
under Section 281B of the Act passed by the Assessing Officer, being ACIT,
Central Circle ... view of the subsequent orders dated 16th June, 2022 under Section 281B of
the Act passed by the Assessing Officer, being ACIT, Central Circle
present case has passed the assessment order under section
281B of the Act which evidences that seized documents belong to the assessee and
therefore ... sustainable. As such, the AO by passing the order under section 281B of
the Act has recorded the satisfaction required in the proceedings under section
allowing the application filed by
the son of the assessee under Section 245 (D) of the Act and directed the
department to take further action ... fourth respondent has issued a warrant of attachment
dated 28.10.2016 under Section 281B of The Income Tax Act, 1961 to attach
the immovable properties
allowing the application filed by
the son of the assessee under Section 245 (D) of the Act and directed the
department to take further action ... fourth respondent has issued a warrant of attachment
dated 28.10.2016 under Section 281B of The Income Tax Act, 1961 to attach
the immovable properties
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
orders
issued by the Income Tax Department under the provisions of
Section 281B of the Income Tax Act, 1961 through which, their
properties have been
