Provisional attachment u/s 281B - mandatory pre-requirement and ...

Case Laws Income Tax

December 23, 2022

Provisional attachment u/s 281B - mandatory pre-requirement and precondition of recording of formation of opinion - It is trite law that grant of approval should not be a mechanical act and should reflect independent application of mind and this important safeguard of taking prior approval of the Commissioner under Section 281B of I.T.Act is not a mere empty formality and cannot be taken lightly. - HC

View Source

← Previous Next →

Provisional attachment u/s 281B - mandatory pre-requirement and ...

Case Laws Income Tax

December 23, 2022

You may also like:

Provisional attachment orders u/s 281B were passed on 10.01.2024, valid for six months. The respondents were empowered to extend the provisional attachment for two more...

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC

Provisional attachment of NDTV’s assets - validity of attachment and permissible u/s 281B - the impugned order u/s 281B does not suffer from any infirmities and is valid - HC

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Provisional attachment of the subject land u/s 281B - Rights of transferee or a partner’s interest - The assessee in the case on hand is Inviddual / Partner. The...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

Legal case related to money laundering and attachment of properties. It discusses the evolving definition of 'proceeds of crime' under the 2002 Act, allowing authorities...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

Provisional attachment of bank account u/s 281B - search and seizure activity - even after expiry of period in excess of seven months, department did not take any action...

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one...

Requirement of mandatory pre-deposit under Section 129-E of Customs Act, 1962 - The mandatory provisions are required to be adhered to by the petitioner - the same...

The High Court considered a petition seeking revocation of a provisional attachment order u/s 281B of Fixed Deposit Receipts (FDRs). The ACIT (Hq) on behalf of PCIT...

Quick Updates: