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HomeDirect TaxProvisional Attachment Can’t Be Exercised Merely On Apprehension Of Future Tax Demand:...

Provisional Attachment Can’t Be Exercised Merely On Apprehension Of Future Tax Demand: Rajasthan High Court 

Direct Tax

Published on

By Mariya Paliwala
Rajasthan High Court

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The Rajasthan High Court has held that the power of provisional attachment is a drastic power and cannot be exercised merely on apprehension of a possible future tax demand. The Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Sangeeta Sharma has observed that  in the search proceedings only a minor addition of Rs….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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