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GANDHI TRADING versus ASSISTANT COMMISSIONER OF INCOME-TAX


The provision for a temporary attachment to the property during the temporary attachment review or re-appraisal process to show that the property wastes away to avoid paying the tax so that the real estate is recovered as far as possible. can go. Attachments to bank accounts and commercial assets should be made only as a last resort. Determination of the value of immovable property as per the departmental price was sufficient to meet the expected demand of the bank account and the FDR inappropriate Indian Income Tax Act 1961, Section 281B

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