https://www.taxtmi.com/caselaws?id=193050 The High Court upheld the validity of the restraint and attachment orders under the Income-tax Act, dismissing challenges against them. The court clarified the retention of books of account beyond sixty days was properly extended and approved. Additionally, the court found section 281B valid, stating it requires specific procedures for provisional attachments, with recourse available under Article 226 for arbitrary orders. The court's decision in Civil Writ No. 3906 of 1992 and CW No. 191 of 1993 affirmed the legality of the orders and provided guidance on the application of relevant legal provisions. en-us Mon, 10 May 1993 00:00:00 +0530 Tue, 11 Jul 2017 12:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193050 The High Court upheld the validity of the restraint and attachment orders under the Income-tax Act, dismissing challenges against them. The court clarified the retention of books of account beyond sixty days was properly extended and approved. Additionally, the court found section 281B valid, stating it requires specific procedures for provisional attachments, with recourse available under Article 226 for arbitrary orders. The court's decision in Civil Writ No. 3906 of 1992 and CW No. 191 of 1993 affirmed the legality of the orders and provided guidance on the application of relevant legal provisions. Case-Laws Income Tax Mon, 10 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193050