Assessee-company was engaged in business of development of immovable properties. Before passing of assessment order, an order was passed under section 281B attaching properties belonging to assessee in order to protect interest of revenue during assessment proceedings. Assessee filed petition contending that order under section 281B was a non-speaking order and thus void ab initio and also additions made in the assessment order. Court held that factual aspects of the assessment cannot be examined in the writ petition.\u00a0 However provisional attachment was concerned, authorities were to be directed that order passed under section 281B would not be enforced until a decision was taken by appellate authority on stay application filed by assessee. Accordingly the\u00a0 matter remanded. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 281B : Provisional attachment-Pendency of appeal-Stay-Directed the revenue authorities not to enforce the order until a decision is taken by the appellate Authority on stay application filed by the assessee. [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":[1],"tags":[],"class_list":["post-7802","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-21Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7802","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=7802"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7802\/revisions"}],"predecessor-version":[{"id":7803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7802\/revisions\/7803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}