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
attached
to fixed deposit. He, however, states that as per the Section 281B of the
Income Tax Act, the assessee can give bank guarantee under
directed to supply a copy of the order
passed under Section 281B of the Income Tax Act, 1961 ('the Act') to
learned counsel ... file a
comprehensive writ petition challenging the attachment order passed under
Section 281B of the Act.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing
been filed seeking quashing of impugned
provisional attachment order under Section 281B of the Income Tax Act,
1961 ('hereinafter referred ... Bombay High Court quashing the order dated 30th March, 2021 passed
under Section 127 of the Act.
Learned counsel for the petitioner-applicant submits that
China Construction Sausum India Pvt Ltd vs Union Of India & Ors on 26 April
