https://www.taxtmi.com/caselaws?id=247399 The court upheld the legality of the provisional attachment of bank accounts under Section 281B of the Income Tax Act, 1961. It ruled that there is no statutory requirement for a pre-decisional hearing before passing the attachment order. The court validated the assessment proceedings, noting the significant variance between the assessed tax liability and the funds in the attached accounts. The writ petition was dismissed, allowing for the appeal process to proceed without appropriation of the attached funds until the appeal period ends or as directed by the appellate court. en-us Fri, 25 Apr 2014 00:00:00 +0530 Sat, 10 May 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247399 The court upheld the legality of the provisional attachment of bank accounts under Section 281B of the Income Tax Act, 1961. It ruled that there is no statutory requirement for a pre-decisional hearing before passing the attachment order. The court validated the assessment proceedings, noting the significant variance between the assessed tax liability and the funds in the attached accounts. The writ petition was dismissed, allowing for the appeal process to proceed without appropriation of the attached funds until the appeal period ends or as directed by the appellate court. Case-Laws Income Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247399