ARL INFRATECH LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX
- Court
- Rajasthan High Court
- Bench
- Jaipur
- Date
- 6 Mar 2026
- Citation / case number
- CW / 1217 / 2026
Summary
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.
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