https://www.taxtmi.com/caselaws?id=11896 The court quashed the order issued under section 281B of the Income-tax Act for the provisional attachment of the petitioner's refund. It held that the Deputy Commissioner lacked authority to issue the order without recording reasons in writing, rendering the order illegal and without jurisdiction. Despite subsequent communication providing reasons, it was deemed insufficient. Citing a similar decision by the Gujarat High Court, the court emphasized the necessity of complying with statutory requirements for provisional attachment orders and allowed the writ petition. en-us Tue, 28 Jan 2003 00:00:00 +0530 Thu, 11 Feb 2010 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11896 The court quashed the order issued under section 281B of the Income-tax Act for the provisional attachment of the petitioner's refund. It held that the Deputy Commissioner lacked authority to issue the order without recording reasons in writing, rendering the order illegal and without jurisdiction. Despite subsequent communication providing reasons, it was deemed insufficient. Citing a similar decision by the Gujarat High Court, the court emphasized the necessity of complying with statutory requirements for provisional attachment orders and allowed the writ petition. Case-Laws Income Tax Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11896