under the proviso to Sub-Section (2) to Section 281B .
8. On the other hand, the learned Standing Counsel for the
respondents would submit that ... criteria in Sub-Section (1) are satisfied. In these cases,
circumstances and criteria specified in Sub-Section (1) to Section 281B of
the Income
under the proviso to Sub-Section (2) to Section 281B .
8. On the other hand, the learned Standing Counsel for the
respondents would submit that ... criteria in Sub-Section (1) are satisfied. In these cases,
circumstances and criteria specified in Sub-Section (1) to Section 281B of
the Income
properties in the name of the deceased Arun were attached
under section 281B of Income Tax Act on 03.11.2015, provisionally following
the approval of Income ... granted on 18.01.2017 for provisional attachment of immovable
properties under section 281B and the same was extended for another 6 months
vide proceedings dated
finalized. It
eventually held that Section 83 of the act is in pari materia
with provisions of Section 281B of Income Tax Act, 1961.
Section ... undefined
demonstrate that the provision of Section 83 has been framed
along the identical line as Section 281B. The Court noticed
that there are certain
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
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
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
