https://www.taxtmi.com/caselaws?id=33362 The court upheld the legality of the search and seizure action under Section 132(1) of the Income Tax Act, 1961, and the validity of the provisional attachment order under Section 281B. The court found that the authorities had reasonable grounds for their actions based on specific information regarding tax evasion, justifying the necessity of the provisional attachment to protect the revenue's interests. The court dismissed the petition, emphasizing the importance of the provisional attachment given the circumstances surrounding the case. en-us Thu, 07 May 2009 00:00:00 +0530 Sat, 09 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33362 The court upheld the legality of the search and seizure action under Section 132(1) of the Income Tax Act, 1961, and the validity of the provisional attachment order under Section 281B. The court found that the authorities had reasonable grounds for their actions based on specific information regarding tax evasion, justifying the necessity of the provisional attachment to protect the revenue's interests. The court dismissed the petition, emphasizing the importance of the provisional attachment given the circumstances surrounding the case. Case-Laws Income Tax Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33362