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TMI Blog2019 (4) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Order 38 of the Civil Procedure Code, where an attachment of the property of the defendant can be made even at any stage of suit, in order to protect the interest of a decree holder, when such decree is passed, later on. The Provisions contained under Sections 220 to 232 of the Act, are different from the provisions in Chapter XXIII of the Income Tax Act, 1961, which deals with 'Miscellaneous' in Sections 281 to 298. The provisions in Chapter XXIII under the head 'Miscellaneous' assist in the effective implementation of the other provisions of the Act. With great respect, appears to have erred in holding that provisional attachment u/s 281B also could not be made without serving a Notice for Demand u/s 156. To thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re issued. The said provisional attachment of the property was challenged by the Assessee on the ground that neither any notice was issued under Section 143(2) of the Act nor an assessment order was passed raising any demand. 3. Mr.N.Dilip Kumar, learned counsel for the appellant submitted that Section 281B of the Act provides for provisional attachment of the property of an Assessee against whom order has been issued in order to protect the interest of the revenue and such provision permits the provisional attachment of the property even before the assessment is framed. He further submitted that once the notice for reassessment was issued to the Assessee on 24.10.2013, the provisional attachment order was issued immediately, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are also pending before the Commissioner of Income Tax (Appeals). 6. We have heard the learned counsel on both sides and also perused the records. 7. Section 281B of the Act is quoted below for ready reference: Provisional attachment to protect revenue in certain cases : 281B :(1)Where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the [Assessing] Officer if of the opinion that for the purpose of protecting the interests of the revenue, it is necessary so to do, he may, with the previous approval of the [Principal Chief Commissioner or] Chief Commissioner, [Principal Commissioner or] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, appears to have erred in holding that provisional attachment under Section 281B of the Act also could not be made without serving a Notice for Demand under Section 156 of the Act. To this extent, the contention of the learned counsel for the appellant/Revenue deserves to be accepted and the order under appeal deserves to be set aside. 10. As far as the recovery of dues from the Assessee is concerned, since reassessment orders have already been passed by the Assistant Commissioner of Income Tax on 25.10.2013 and 31.03.2015 against which, first appeals are also pending before the Commissioner of Income Tax (Appeals), the parties are left free to have their respective course in those proceedings and the same is not required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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