Validity of order passed under section 281B of IT Act, 1961: HC

 RELEVANT PARAGRAPH 

19. It is true that attaching the properties of an assessee even before the crystlisation of the demand is a drastic step and has to be exercised only in extreme circumstances. Whether extreme circumstances existed in the present case so as to levy provisional attachment under section 281B of the Act is the question.

20. In the present case, the

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