https://www.taxtmi.com/caselaws?id=238196 An attachment under Section 281-B of the Income-tax Act operates only against the assessee's identified property and cannot be extended to third-party plots merely because they form part of the same layout. The Andhra Pradesh High Court held that the attachment in question was confined to the assessee's own assets, so the Sub-Registrar had to identify only those plots covered by the income-tax order. Documents relating to plots owned by others were required to be received and processed in accordance with law if they otherwise met registration and stamp law requirements. The ruling protects third-party property from an overbroad tax attachment. en-us Thu, 06 Jun 2013 00:00:00 +0530 Fri, 18 Oct 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238196 An attachment under Section 281-B of the Income-tax Act operates only against the assessee's identified property and cannot be extended to third-party plots merely because they form part of the same layout. The Andhra Pradesh High Court held that the attachment in question was confined to the assessee's own assets, so the Sub-Registrar had to identify only those plots covered by the income-tax order. Documents relating to plots owned by others were required to be received and processed in accordance with law if they otherwise met registration and stamp law requirements. The ruling protects third-party property from an overbroad tax attachment. Case-Laws Income Tax Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238196