Attachment Orders Prevent Unauthorized Transfers u/s 281(1) and Rule 48, Ensuring Tax Compliance.

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....Attachment orders - to declare transfers to be void - If the declaration of nullity and voidity under Section 281(1) is automatic, then there is no necessity for the Law Makers to empower the Income Tax Officer to pass an order of attachment under Rule 48 prohibiting all transfers and the creation of charge on the properties.....