TMI BlogProvisional attachment of the subject land u/s 281B - Rights of transferee or a partner’s interest - The...Provisional attachment of the subject land u/s 281B - Rights of transferee or a partner’s interest - The assessee in the case on hand is Inviddual / Partner. The provisional attachment is of the property, which belongs to the writ-applicant (Partnership Firm). The plain language of the provision of Section-281B is plain and simple. It provides for the attachment of the property of the assessee only and of no one-else. The golden rule of interpretation of the statutes is that the statute has to b..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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