On writ, the Assessee contended that as per section 281B, a provisional attachment order could remain in operation only for a period of six months unless it was extended by a separate order. Since, in the instant case, said period had expired long ago, the order of attachment could not be treated as subsisting. It was held that revenue also submitted that a provisional attachment order, unless extended by a specific order in writing, ceases to have effect after expiry of six months from the date of the order issued under section 281B(1). The provisional attachment order dated 1-6-2017 was valid for a period of six months as per section 281B(2) until 1-12-2017, and in the absence of any extension, the order ceased to have effect thereafter. On facts, impugned provisional attachment order passed against the assessee was no longer in force, and respondents were to update land records accordingly. (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 281B: Provisional attachment-Provisional attachment order dated 1-6-2017 was valid for a period of six months as per section 281B(2) until 1-12-2017, and in the absence of any extension, the order ceased to have effect thereafter. [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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60662","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fMq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60662","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=60662"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60662\/revisions"}],"predecessor-version":[{"id":60663,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60662\/revisions\/60663"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}