Section 281B of the Income Tax Act

Income-tax Act, 2025: s.500

Section 281B of the Income-tax Act, 1961 corresponds to section 500 (Provisional attachment to protect revenue in certain cases) of the Income-tax Act, 2025.

Read section 500 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 281B is Rao Raja Hanut Singh (2001) 252 ITR 0528 (Rajasthan) (iv) Ian Peter Morris v. ACIT (244 ITR 303), cited in 6 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 281B

Rao Raja Hanut Singh (2001) 252 ITR 0528 (Rajasthan) (iv) Ian Peter Morris v. ACIT
244 ITR 303 · 2000 · High Court
6
citing judgments

Judgments on Section 281B

Kishan Kumar Bajaj, Delhi vs. DCIT, Central Circle-32, New Delhi

In the result, all the appeals of the assessee are allowed and all 7

ITA 2602/DEL/2022[2015-16]Status: DisposedITAT Delhi28 Mar 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 281B

Anshit Builders and Home Fin Co. Pvt. Ltd., Delhi vs. Income Tax Officer, Ward 2(4), New Delhi, Delhi

In the result, all the appeals of the assessee are allowed and all 7

ITA 2604/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 281B

Shri Parshwanath Nagari Sahakari Pathsansth, Satara vs. DCIT, Central Circle 2(4), Pune

In the result, the appeal filed by the assessee is allowed for

ITA 757/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Pawan ChakrapaniFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 133ASection 143(2)Section 153ASection 281BSection 68Section 80PSection 80P(2)(a)

Xiaomi Technology India Private Limited vs. Deputy Commissioner of Income Tax

In the result, I pass the following:

WP/16692/2022HC Karnataka16 Dec 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 281BSection 281ESection 92C

M/S. Indian Minerals and Granite Co vs. Deputy Commissioner of Income Tax

In the result, I pass the following:

WP/102273/2021HC Karnataka12 Aug 2021

Bench: The Hon’Ble Mr.Justice S.R. Krishna Kumar

Section 132Section 153Section 281

Mool Raj Gupta vs. Commissioner of Income Tax, Amritsar (Punjab)

ITA/379/2018HC Punjab & Haryana13 Mar 2019
Section 143(1)Section 143(3)Section 254(2)Section 260ASection 281BSection 45Section 48Section 49(1)(iv)

Prakash, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1223/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

Prakash, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1222/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

S.Devendran, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1221/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

S.Devendran, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1220/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

M.R.Prasad, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1219/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

M.R.Prasad, Trichy vs. ITO, Trichy

In the result, the appeals of the assessees for all the

ITA 1218/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

Karnataka State Industrial Investment Development vs. Commissioner of Income Tax

In the result, this petition is allowed in part

WP/46786/2012HC Karnataka13 Mar 2013

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

Section 29Section 31(1)(a)