{"id":4954,"date":"2026-03-16T03:19:50","date_gmt":"2026-03-16T03:19:50","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4954"},"modified":"2026-03-16T03:19:51","modified_gmt":"2026-03-16T03:19:51","slug":"income-tax-hc-rajasthan-judgement-dated-06-03-2026-provisional-attachment-under-section-281b-cannot-be-invoked-without-tangible-material","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/16\/income-tax-hc-rajasthan-judgement-dated-06-03-2026-provisional-attachment-under-section-281b-cannot-be-invoked-without-tangible-material\/","title":{"rendered":"Income Tax, HC Rajasthan Judgement Dated 06\/03\/2026 – Provisional attachment under section 281B cannot be invoked without Tangible Material\u00a0"},"content":{"rendered":"\n

Case of ARL Infratech Limited vs DCIT,\u00a0HC Rajasthan Judgement Dated 6th<\/sup>\u00a0March 2026.<\/em>\u00a0HC 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.\u00a0The\u00a0provisional attachment\u00a0cannot 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.\u00a0<\/p>\n\n\n\n

(Link: HC Rajasthan Judgement Dated 06\/03\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of ARL Infratech Limited vs DCIT,\u00a0HC Rajasthan Judgement Dated 6th\u00a0March 2026.\u00a0HC set aside a provisional attachment order against the […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4954","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Rajasthan Judgement Dated 06\/03\/2026 - 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