Provisional attachment of property -Section 281B provides for attachment of property of assessee only and of no one else

DECIDED BY: HIGH COURT OF ALLAHABAD, IN THE CASE OF: Gopal Das Khandelwal Vs. Union of India, APPEAL NO: Civil Misc. Writ Petition No. 1654 of 2006, DECIDED ON March 30, 2010 ________JUDGMENT_______ All the five petitioners of this writ petition are related to one another. A search and seizure under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as an Act) was conducted on 9.5.2003 and 24.5.2003 on the business and the residential premises of respondent no. 5 Purshottam Das Khandelwal who happened to be the proprietor of the firm M/S Suraj Bhan Purshottam Das engaged in mone...