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Kerala HC: Bank Account Can be Attached under Section 281B of IT Act - (29 Jan 2025)

DIRECT TAXATION

Ker. HC has observed that the mere fact that Bank account is not explicitly provided under Section 281B of the IT Act, 1961 unlike the GST Act, 2017 which specifically mentions the same, cannot lead to the conclusion that Bank account is not liable to be attached under Section 281 B of the Act.

Tags : KERALA HIGH COURT   BANK ACCOUNT   SECTION 281B  

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