ARL INFRATECH LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX
- न्यायालय
- Rajasthan High Court
- पीठ
- Jaipur
- तारीख
- 6 मार्च 2026
- उद्धरण / मामला संख्या
- CW / 1217 / 2026
सार
Petitioner challenged the provisional attachment of its property under Section 281B of the Income Tax Act. HELD-The power under Section 281B can be invoked only where it is necessary to protect Government revenue, based on tangible material and strict fulfilment of statutory conditions. Before attaching property, the authority must consider whether the assessee is a regular taxpayer, as principles of natural justice are inherent in the exercise of such power. Attachment quashed.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।