Section 281B(2)

Section 281B(2) — the law in short

What the courts have decided on section 281B(2), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• N.P. Subair v ITO High CourtHelps departmentValidity unconfirmed
  My s.281B attachment has been continued beyond six months. The Commissioner never passed a separate reasoned order - only an endorsement on the Assessing Officer's proposal. Is the extension bad?
  Not on this decision. The Court held that where the Assessing Officer's proposal narrates the facts necessitating extension and the Principal Commissioner endorses on it that in view of those facts the attachment may be continued for another six months to safeguard the interest of revenue, that endorsement is sufficient compliance with the first proviso to s.281B(2). The writ petitions were dismissed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.