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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Provisional attachment u/s 281B - mandatory pre-requirement and ...

Income Tax

December 23, 2022

Provisional attachment u/s 281B - mandatory pre-requirement and precondition of recording of formation of opinion - It is trite law that grant of approval should not be a mechanical act and should reflect independent application of mind and this important safeguard of taking prior approval of the Commissioner under Section 281B of I.T.Act is not a mere empty formality and cannot be taken lightly. - HC

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