Immovable Property Attachment Orders Expire After Three Years for Tax Recovery u/s 281B of Income Tax Act.

Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise to a payment of any tax, interest, fine, penalty or any other sum, for the recovery of which the immovable property has been attached - the properties attached were not brought to sale within three years - attachment order lost their potency .....

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