2021 (4) TMI 1255

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....E ANITA SUMANTH For the Petitioner : Sarala, S. Sabarish, Rheefna Jerold, L.VIVEKANANDAN, A. DAKSHINAMOORTHY, M. GOWRI SHANKAR For the Respondent : PRIYA RAVI, M.SASI KUMAR,P.KUMARAVEL ORDER DR. ANITA SUMANTH, J. Records are produced. Upon perusal thereof and instructions received from the Assessing Officer, Mr. A.P. Srinivas, learned Senior Standing Counsel for the respondents confirms that ....

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....rector General or the Principal Director or Director, by order in writing, attach provisionally any property belonging to the assessee, and for the said purposes, the provisions of the Second Schedule shall, mutatis mutandis, apply. 3. A perusal of the above provision reveals that the provisional attachment of the property envisaged under Section 132(9B) is of property 'belonging to the asses....