Provisional attachment u/s 281B of Income Tax Act not examinable under writ; file appeal for Appellate review.

Provisional attachment u/s 281B - The question of facts cannot be examined under the writ jurisdiction - directed to file appeal and same shall be considered by the Appellate Authority in accordance with law on merits without objecting to the aspect of limitation - order of attachment shall not be enforced until a decision is to be taken by the Appellate Authority on the stay application .....

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