https://www.taxtmi.com/highlights?id=15173 Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC en-us Fri, 18 Oct 2013 15:28:27 +0530 Fri, 18 Oct 2013 15:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15173 Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC Highlights Income Tax Fri, 18 Oct 2013 15:28:27 +0530 https://www.taxtmi.com/highlights?id=15173