https://www.taxtmi.com/caselaws?id=14899 Provisional attachment under section 281B of the Income-tax Act must be based on recorded reasons and prior approval of the prescribed higher authority, because the measure is intended only to protect the Revenue during pending assessment or reassessment proceedings. Where notices are issued mechanically without reasons and without any indication of the required approval, the matter may be remitted for fresh consideration. Here, the notices were not finally quashed, but their operation was kept in abeyance and the Assessing Officer was directed to hear the petitioner and pass a reasoned order within the stipulated time. en-us Tue, 16 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 10:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14899 Provisional attachment under section 281B of the Income-tax Act must be based on recorded reasons and prior approval of the prescribed higher authority, because the measure is intended only to protect the Revenue during pending assessment or reassessment proceedings. Where notices are issued mechanically without reasons and without any indication of the required approval, the matter may be remitted for fresh consideration. Here, the notices were not finally quashed, but their operation was kept in abeyance and the Assessing Officer was directed to hear the petitioner and pass a reasoned order within the stipulated time. Case-Laws Income Tax Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14899