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2019 (4) TMI 1672 - MADRAS HIGH COURTProvisional attachment of the property u/s 281B - notices u/s 147 and 148 - Provisional attachment in absence of final order or demand is permissible? - HELD THAT:- A bare perusal of the provision of Section 281B of the Act would reveal that it provides for a provisional attachment of the property of the Assessee to protect the interest of the revenue, during the pendency of other proceedings for assessment or reassessment. The requirement of passing of the final order or reassessment order before issuing attachment under this provision is not envisaged in this section. Section 281B is akin to attachment before judgment provided under Order 38 of the Civil Procedure Code, where an attachment of the property of the defendant can be made even at any stage of suit, in order to protect the interest of a decree holder, when such decree is passed, later on. The Provisions contained under Sections 220 to 232 of the Act, are different from the provisions in Chapter XXIII of the Income Tax Act, 1961, which deals with 'Miscellaneous' in Sections 281 to 298. The provisions in Chapter XXIII under the head 'Miscellaneous' assist in the effective implementation of the other provisions of the Act. With great respect, appears to have erred in holding that provisional attachment u/s 281B also could not be made without serving a Notice for Demand u/s 156. To this extent, the contention of the learned counsel for the appellant/Revenue deserves to be accepted and the order under appeal deserves to be set aside. As far as the recovery of dues from the Assessee is concerned, since reassessment orders have already been passed by the ACIT on 25.10.2013 and 31.03.2015 against which, first appeals are also pending before the CIT (A), the parties are left free to have their respective course in those proceedings and the same is not required to be interfered with in any manner by this Court.
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