https://www.taxtmi.com/highlights?id=40098 Recovery proceedings - attachment of property - order u/s 281 of the Income Tax Act - under the amended provision, the question of mens rea or intention to defraud does not arise - it is up to the assessee under the amended provision, to go to the Civil Court and establish that his case falls under the proviso to section 281(1) en-us Sat, 23 Jun 2018 08:35:17 +0530 Sat, 23 Jun 2018 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40098 Recovery proceedings - attachment of property - order u/s 281 of the Income Tax Act - under the amended provision, the question of mens rea or intention to defraud does not arise - it is up to the assessee under the amended provision, to go to the Civil Court and establish that his case falls under the proviso to section 281(1) Highlights Income Tax Sat, 23 Jun 2018 08:35:17 +0530 https://www.taxtmi.com/highlights?id=40098