https://www.taxtmi.com/caselaws?id=379228 The court partially allowed the appeal filed by the Revenue, setting aside the Single Judge's order that favored the Assessee in challenging the provisional attachment of residential flats under Section 281B of the Income Tax Act, 1961. The court clarified that provisional attachment can occur before the final assessment or reassessment order is issued, similar to attachment before judgment in civil cases. The parties were permitted to continue their respective courses in the ongoing reassessment proceedings without interference. The judgment underscores the purpose of protecting revenue interests during assessment or reassessment proceedings under Section 281B. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379228 The court partially allowed the appeal filed by the Revenue, setting aside the Single Judge's order that favored the Assessee in challenging the provisional attachment of residential flats under Section 281B of the Income Tax Act, 1961. The court clarified that provisional attachment can occur before the final assessment or reassessment order is issued, similar to attachment before judgment in civil cases. The parties were permitted to continue their respective courses in the ongoing reassessment proceedings without interference. The judgment underscores the purpose of protecting revenue interests during assessment or reassessment proceedings under Section 281B. Case-Laws Income Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379228