https://www.taxtmi.com/caselaws?id=237653 The court rejected the request for the recall of an order dated April 16, 2013, in Special Civil Application No.16617 of 2012. The applicants' argument that the order of attachment under Section 281B(2) of the Income-Tax Act, 1961 had not been extended due to a stay on assessment proceedings was deemed insufficient. The court clarified that the extension of attachment and the uppermost time limit for attachment are distinct issues. As no further extension had been granted, the attachment order lapsed, allowing the petitioner to operate the bank account. The court emphasized the legality of the order was not in question and rejected the recall request. en-us Fri, 12 Jul 2013 00:00:00 +0530 Fri, 04 Oct 2013 01:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237653 The court rejected the request for the recall of an order dated April 16, 2013, in Special Civil Application No.16617 of 2012. The applicants' argument that the order of attachment under Section 281B(2) of the Income-Tax Act, 1961 had not been extended due to a stay on assessment proceedings was deemed insufficient. The court clarified that the extension of attachment and the uppermost time limit for attachment are distinct issues. As no further extension had been granted, the attachment order lapsed, allowing the petitioner to operate the bank account. The court emphasized the legality of the order was not in question and rejected the recall request. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237653