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    <title>2009 (12) TMI 224 - DELHI HIGH COURT</title>
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    <description>The court upheld the validity of the provisional attachment orders dated February 6, 2009, and the extension orders dated August 3, 2009, under Section 281B of the Income Tax Act, 1961. The court found that the orders were legally issued, with proper application of the law and discretion by the Assessing Officer. It dismissed the writ petitions and emphasized the importance of completing assessment proceedings promptly to prevent prolonged provisional attachments. No costs were awarded in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76539</link>
      <description>The court upheld the validity of the provisional attachment orders dated February 6, 2009, and the extension orders dated August 3, 2009, under Section 281B of the Income Tax Act, 1961. The court found that the orders were legally issued, with proper application of the law and discretion by the Assessing Officer. It dismissed the writ petitions and emphasized the importance of completing assessment proceedings promptly to prevent prolonged provisional attachments. No costs were awarded in the judgment.</description>
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      <pubDate>Wed, 23 Dec 2009 00:00:00 +0530</pubDate>
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