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2003 (1) TMI 54 - HC - Income TaxOrder for extension of attachment under section 281B(1) - the order relating to extension of provisional attachment must be taken to be illegal and non est. - Section 281B(2), proviso, makes it clear that an order for extension of attachment under section 281B(1) can be made only for reasons to be recorded in writing. In the absence of reasons being recorded by the Commissioner of Income-tax, such an order, contained in the file, must be taken to be illegal and without jurisdiction. - the order impugned is quashed and the writ petition is allowed.
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