Provisional attachment to protect revenue u/s 281B - it was only ...

Income Tax

August 5, 2019

Provisional attachment to protect revenue u/s 281B - it was only meant to protect the interest of the revenue during the pendency of the assessment proceedings - after assessment and finalization of demand the year-wise percentage of demand collected by revenue is over 21% - hence in the circumstances the Court sees no reason why the attachment order should be allowed to continue

View Source

← Previous Next →

Provisional attachment to protect revenue u/s 281B - it was only ...

Income Tax

August 5, 2019

You may also like:

Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC

Provisional attachment of NDTV’s assets - validity of attachment and permissible u/s 281B - the impugned order u/s 281B does not suffer from any infirmities and is valid - HC

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...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

Attachment orders u/s 281B - Assessment u/s 153A in pursuance of Search is pending - the orders of attachment directed to be lifted upon fulfillment of certain specific...

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

Provisional attachment of the property u/s 281B - it can be made without serving a Notice for Demand u/s 156 - it is akin to attachment before judgment provided under...

Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a...

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...

Quick Updates: