https://www.taxtmi.com/caselaws?id=418689 The court concluded that the provisional attachment of the property owned by the partnership firm under Section 281B of the Income Tax Act was not legally sustainable. The court quashed the attachment order concerning the land owned by the partnership firm, emphasizing that such drastic powers should be exercised cautiously. The court clarified that only the property of the assessee can be attached under Section 281B, and in this case, the assessee was an individual partner, not the partnership firm. The court directed corrections to be made in the revenue records based on the attachment order. en-us Mon, 07 Feb 2022 00:00:00 +0530 Fri, 29 Apr 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418689 The court concluded that the provisional attachment of the property owned by the partnership firm under Section 281B of the Income Tax Act was not legally sustainable. The court quashed the attachment order concerning the land owned by the partnership firm, emphasizing that such drastic powers should be exercised cautiously. The court clarified that only the property of the assessee can be attached under Section 281B, and in this case, the assessee was an individual partner, not the partnership firm. The court directed corrections to be made in the revenue records based on the attachment order. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418689