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
direct the
respondents to lift the attachment order made under Section 281B of the Income-
Tax Act.
!For Petitioner : Mr.K.M.Vijayan, Senior Counsel ... Section 222
in respect of any assessee referred to in that section;
(b)"defaulter" means the assessee mentioned in the certificate;
The Section
dated 27-11-2002, issued under section 281B of the Income Tax Act, 1961, (hereinafter referred to as "the Act") by the second ... Schedule.
Explanation.For the purposes of this sub-section, proceedings under sub-section (5) of section 132 shall be deemed to be proceedings
otherwise it is extended in terms of proviso to Sub- section 2 of Section
281B of the Act. He pointed out that no such order ... pass appropriate orders in terms of proviso
to Sub Section (2) of Section 281B of the Act.
5. Heard the learned Senior Counsel
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
otherwise it is extended in terms of proviso to Sub- section 2 of Section
281B of the Act. He pointed out that no such order ... pass appropriate orders in terms of proviso
to Sub Section (2) of Section 281B of the Act.
5. Heard the learned Senior Counsel
I. Devarajan And Ors. vs Tamil Nadu Farmers Service ... on 23 January, 1979
Equivalent citations
petitions was to identical notices issued under Section 148 dated 18.11.2004 and orders passed under Section 281B of the Income Tax Act (hereinafter referred ... particular about the reassessment proceedings made under Section 147 / 148 , the provisional attachment passed under Section 281B of the Act and in the said circumstances
Section 139 .
(2) The Assessing Officer shall, before issuing any notice under this section, record his reasons for doing so.
(emphasis supplied)
Section 281B . Provisional ... issued under Section 148 of the Act and consequential proceedings of provisional attachment even dated November 25, 2004 issued under Section 281B
