1994 (8) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the nature of certiorari quashing the entire seizure effected in pursuance of the warrants of authorisation dated September 3, 1993, and September 8, 1993, under the provisions of section 132 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), inter alia, on the ground that under the provisions of section 132(1)(c) of the Act, the income-tax authority may seize only movable prop .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty can be attached, therefore, attachment of immovable property in the instant case cannot be said to be without jurisdiction. No doubt, the submission& of learned counsel for the Revenue are not absolutely without any substance inasmuch as the provisions of section 281B of the Act are emphatic in this regard and if the proceedings are for provisional attachment, certainly immovable property can .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X