Kerala HC Declares Provisional Attachment Void After Six Months Without Extension

Brijesh M. Vs ITO (Kerala High Court) Section 281B- Attachment Lapses After Six Months Without Extension – Kerala HC Declares Provisional Attachment Void After Expiry-HC Orders Village Officers to Restore Property Rights of Assessee Petitioner, proprietor of M/s Geetham Sweets, challenged Ext.P2 order of provisional attachment dt  01.06.2017 passed u/s 281B attaching his immovable properties. He argued that u/s 281B(2), such an order automatically lapses after 6 months unless extended, but despite expiry, the authorities continued to restrict transactions on his property, preventing payment...