Provisional attachment to protect revenue u/s 281B - it was only ...

Case Laws Income Tax

August 5, 2019

Provisional attachment to protect revenue u/s 281B - it was only meant to protect the interest of the revenue during the pendency of the assessment proceedings - after assessment and finalization of demand the year-wise percentage of demand collected by revenue is over 21% - hence in the circumstances the Court sees no reason why the attachment order should be allowed to continue

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Provisional attachment to protect revenue u/s 281B - it was only ...

Case Laws Income Tax

August 5, 2019

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