2019 (7) TMI 1633

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..... fund, which was valid for the period of six months as per sub-section (2) of section 281B of the Income-tax Act, 1961, as amended from time to time. The time period of six months has expired on 3-4-2019. The Assessee/Corporate Debtor is under Liquidation. Therefore, the attachment order dated 4-10-2018 cannot be extended. However, the claim, if any, might have been filed within the stipulated time .....

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..... ofessional, Counsel for Income-tax Department and perused the relevant documents. 3. It is on record that the Income-tax Department on 4-10-2018 has passed an order of attachment of the refund, which was valid for the period of six months as per sub-section (2) of section 281B of the Income-tax Act, 1961, as amended from time to time. The time period of six months has expired on 3-4-2019. The A .....

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