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

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