{"id":39833,"date":"2024-03-01T17:57:28","date_gmt":"2024-03-01T12:27:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fcs-manufacturing-india-pvt-ltd-v-dy-cit-inv-2023-456-itr-89-330-ctr-151-221-dtr-64-2022-145-taxmann-com-393-gujhc\/"},"modified":"2024-03-01T17:57:28","modified_gmt":"2024-03-01T12:27:28","slug":"fcs-manufacturing-india-pvt-ltd-v-dy-cit-inv-2023-456-itr-89-330-ctr-151-221-dtr-64-2022-145-taxmann-com-393-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fcs-manufacturing-india-pvt-ltd-v-dy-cit-inv-2023-456-itr-89-330-ctr-151-221-dtr-64-2022-145-taxmann-com-393-gujhc\/","title":{"rendered":"FCS Manufacturing (India) Pvt. Ltd. v Dy. CIT (Inv) (2023) 456 ITR 89\/ 330 CTR 151\/ 221 DTR 64\/(2022) 145 taxmann.com 393 (Guj)(HC)"},"content":{"rendered":"<p>An order of provisional attachment was passed in respect of two of its accounts with two banks. On a writ the Court held that the provisional attachment should be exercised in judicial manner. Accordingly the order is modified.(AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 281B : Provisional attachment-Should be exercised in judicial manner-Order modified. [S.133A(3)(ia), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-amt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39833\/revisions"}],"predecessor-version":[{"id":39834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39833\/revisions\/39834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}