Case of ARL Infratech Limited vs DCIT, HC Rajasthan Judgement Dated 6th March 2026. HC set aside a provisional attachment order against the property, holding that the power under Section 281B of the Income Tax Act 1961, must be exercised with great caution and only when there is tangible material indicating that revenue interests are at risk. The provisional attachment cannot be invoked without tangible material demonstrating likelihood of non-recovery of tax demand, particularly when the assessee has a history of being a regular taxpayer.