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Provisional Attachment Quashed as Tax Authority Failed to Record Section 281B Reasons: Karnataka HC
Case Law Details
- Case Name
- Indian Minreals And Granite Co. Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Indian Minreals And Granite Co. Vs DCIT (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging provisional attachment orders issued by the Income Tax Department under Section 281B(1) of the Income Tax Act, 1961. The petitioners sought quashing of orders dated 26.03.2021 through which the department provisionally attached their fixed deposits during the course of income tax proceedings.
The case arose after a search operation was conducted against the petitioners under Section 132 of the Income Tax Act. Following the search, assessment proceeding...
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