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Rajlakshmi Guinea Museum Jewellers Pvt. Ltd. Versus Principal Commissioner of Income Tax & Others

2017 (8) TMI 419 - CALCUTTA HIGH COURT

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 - Held that:- since the pre-conditions for invoking Section 281B of the Act of 1 .....

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gs. The impugned order is set aside. - GA 2424/2017 WP 206/2017 - Dated:- 26-7-2017 - Debangsu Basak, J. Mr.Avinaba Patra, Adv. for the petitioner Mr.Ranjan Sinha, Adv. for the respondent ORDER Re : GA No.2424 of 2017 The Court : This is an applicati .....

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206 of 2017 The learned Advocate for the petitioner submits that, the department had issued two notices purportedly under Section 281B of the Income Tax Act, 1961. He refers to Section 281B of the Act of 1961 and submits that, the ingredients necessa .....

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ent warranting attachment of the bank account as sought to be done. He refers to the affidavit-in-opposition particularly paragraph 5(b) and submits that, although the search and seizure was undertaken in the month of December, 2016, the assessment p .....

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ave considered the rival contentions of the parties and the materials made available on record. It appears that, the department had undertaken a search and seizure operation under Section 132 of the Act of 1961 in respect of Rajlakshmi group of compa .....

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