2022 (10) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eals) -18, The Sub-Registrar<br>Income Tax<br>2022 (10) TMI 495 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 10-10-2022<br>W.P.Nos.24176 & 24180 of 2021 And WMP.Nos.25503, 25505, 25506, 25509, 25513, 25515 & 25517 of 2021 And WMP.Nos.25042 & 25045 of 2022 - -<br>Income Tax<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Ms.Vandanav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and the appeal are yet pending. 3. A compilation of documents has been filed by Mr.Jayaprathap, learned Junior Standing Counsel for the Department, to state that the stay application filed on 14.09.2021 has, in fact, been disposed by R1 on 12.10.2021 directing the petitioner to move the Assessing Authority by way of a stay application. The order has been uploaded in the website and hence, the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d), Chennai - 600 028. 7. The thrust of Section 281B is to protect the interests of the revenue pending proceedings for assessment, and Section 281B(2) states that every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section(1). 8. However, the proviso to Section 281B(2) extends the time limit to two....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director, by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule. Explanation.-[***] (2) Every such provisional attachment shall cease to have effect after the expiry of a perio....