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Section 88 in THE FINANCE ACT, 2021 88. Amendment of section 281B. In section 281B of the Income-tax Act, in sub-section (1), after

Section 281B in The Income Tax Act, 1961 281B. Provisional attachment to protect revenue in certain cases. (1) Where, during the pendency of any proceeding ... income which has escaped assessment [or for imposition of penalty under section 271AAD where the amount or aggregate of amounts of penalty likely

Second Schedule : Provided that where a provisional attachment made under section 281B is pending immediately before an application is made under section 245C, an order ... under this sub-section shall continue such provisional attachment up to the period up to which an order made under section 281B would have continued

Assistant Commissioner of Income-tax, Circle 7(2), Mumbai, under Section 281B of the Income-tax Act, 1961 ("the Act"), vide order dated ... bank accounts of the petitioners had been done under Section 281B of the Act. He wanted time to obtain instructions. Thereafter, an affidavit of Shri

Section 75 in Finance (No. 2) Act, 2014 75. Amendment of section 281B. - In section 281B of the Income-tax Act, in sub-section

order of provisional attachment of Petitioner's assets under Section 281B of the Act. Since the two writ petitions arise out of common ... Section 147 of the Act? ii. Whether the impugned order of provisional attachment of NDTV's assets is valid and permissible under Section 281B

Stock Exchange under section 226(3) of the said Act and further action taken thereunder. 2. The impugned order under section 281B of the said ... section 226(3) will have to be finally adjudicated upon by the concerned authority. As regards the provisional attachment order issued under section 281B

Section 245D is made shall be excluded from the period specified in the preceding proviso. 13. A bare perusal of the Section 281B would show ... reasons have been disclosed. The proviso to sub Section (2) of Section 281B provides that the Chief Commissioner, Commissioner, Director General and the Director

ORDER UNDER SECTION 281 B OF THE INCOME TAX ACT, 1961 In exercise of the power conferred upon me u/s ... only in exercise of his powers under sub-section (2) of Section 281B of the Act and for want of material on the record

fact that the notice under section 153A of the Act as well as the order under section 281B of the Act have been issued ... Company V/s. C.I.T. reported in 239 ITR 337 (Bom.) in support of his contention that power under section 281B