Property Can Be Provisionally Attached Without Demand Notice u/s 281B of Income Tax Act, Similar to CPC Order 38.

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....Provisional attachment of the property u/s 281B - it can be made without serving a Notice for Demand u/s 156 - it is akin to attachment before judgment provided under Order 38 of the CPC, where an attachment of the property of the defendant can be made even at any stage of suit, in order to protect the interest of a decree holder, when such decree is passed, later on.....