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Income Tax - Highlights / Catch Notes

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Attachment of property - Challenge to notices u/s 281B - Though ...


Court Upholds Property Attachment Notices u/s 281B of Income Tax Act; Rejects Challenge on Extension Validity.

November 11, 2022

Case Laws     Income Tax     HC

Attachment of property - Challenge to notices u/s 281B - Though the parties would agree that there has been some extension of the orders passed originally, there is lack of clarity on the number of extensions and the periods that such extensions covered. - As no material has been placed before the Court to the effect that the extensions are contrary to statute, the submissions of the petitioners are rejected. - HC

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