https://www.taxtmi.com/caselaws?id=204126 The court addressed issues related to assessment orders, refunds, provisional attachments under section 281B of the Income-tax Act. The petitioner sought a refund after reassessment orders were quashed, reducing the initial demand. The Commissioner quashed reassessment orders, but refunds were provisionally attached during block assessment proceedings. The court examined compliance with time extensions for attachment, emphasizing the need for an affirmative act to extend the period. The case was adjourned for further clarification on compliance with time extensions, directing the Revenue Department to provide documentation verifying proper extension and communication to the petitioner. en-us Mon, 10 Jan 2011 00:00:00 +0530 Sat, 22 Dec 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204126 The court addressed issues related to assessment orders, refunds, provisional attachments under section 281B of the Income-tax Act. The petitioner sought a refund after reassessment orders were quashed, reducing the initial demand. The Commissioner quashed reassessment orders, but refunds were provisionally attached during block assessment proceedings. The court examined compliance with time extensions for attachment, emphasizing the need for an affirmative act to extend the period. The case was adjourned for further clarification on compliance with time extensions, directing the Revenue Department to provide documentation verifying proper extension and communication to the petitioner. Case-Laws Income Tax Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204126