Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Validity of attachment orders u/s 281B - issuance of fresh ...

Income Tax

December 5, 2023

Validity of attachment orders u/s 281B - issuance of fresh attachment order again and again, i.e. for the fourth time - this Court is of the view that the respondent-Department under the guise of impugned attachment orders, shall not cause any unnecessary hardships to the Bankers in getting back their loans, which were lent by them to the petitioners. - Matter remanded back with directions - HC

View Source

 


 

You may also like:

  1. Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner,...

  2. 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

  3. Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there...

  4. 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...

  5. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

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

  7. Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After...

  8. Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

  9. 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...

  10. 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...

  11. Attachment of petitioner's bank accounts and rental income u/s 226(3) - the attachment order 17.10.2012 is quashed & given liberty to pass a fresh speaking order - HC

  12. Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

  13. Validity of attachment orders u/s 281B - tax liability of non-resident (FOWC) having PE in India was confirmed - Income tax department directed the Axis Bank to have the...

  14. Validity of Attachment of Petitioner's Properties Post Assessment Order Set Aside and Refund Adjustment - Provisional attachment - after expiry of period of six months...

  15. Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The...

 

Quick Updates:Latest Updates