https://www.taxtmi.com/caselaws?id=37615 The court found the extension of attachment under s. 281B of the I.T. Act lacking proper reasons, leading to the attachment's expiration. Consequently, the State Bank was directed to pay the disputed amount to a new account opened by the petitioner at another bank, with a restriction on account operations until a specified date to avoid complications. The Special Civil Application was allowed with no costs, and the bank was instructed to comply with the court's decision. en-us Thu, 30 Nov 1978 00:00:00 +0530 Wed, 31 Mar 2010 10:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37615 The court found the extension of attachment under s. 281B of the I.T. Act lacking proper reasons, leading to the attachment's expiration. Consequently, the State Bank was directed to pay the disputed amount to a new account opened by the petitioner at another bank, with a restriction on account operations until a specified date to avoid complications. The Special Civil Application was allowed with no costs, and the bank was instructed to comply with the court's decision. Case-Laws Income Tax Thu, 30 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37615