Provisional attachment under Income-tax law can become infructuous when later attachment orders replace the earlier challenge.

Provisional attachment under Section 281B of the Income-tax Act is limited in duration, with the statute providing an initial six-month period and extension only as permitted by the proviso to sub-section (2). Where later attachment orders are issued for the same immovable properties and assessment orders are also passed, an earlier writ challenge to the original attachment may lose live controversy because the impugned orders have run their course by efflux of time. The earlier petitions were therefore treated as infructuous, and the parties were left free to challenge the subsequent orders in accordance with law.

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Issues: Whether the writ petitions challenging provisional attachment under Section 281B of the Income-tax Act, 1961 survived for adjudication in view of the limited period of the attachment orders and the subsequent fresh attachment orders.

Analysis: The attachment orders under Section 281B were of limited duration and the statutory scheme contemplated an initial period of six months, with extension only in the manner provided by the proviso to sub-section (2). The Court noted that subsequent attachment orders had been issued in respect of the same immovable properties, and that assessment orders had also been passed in the meantime. In these circumstances, the earlier challenge had worked itself out by efflux of time and nothing further remained to be decided on the impugned orders.

Conclusion: The writ petitions had become infructuous and were closed, with liberty to challenge the subsequent orders in accordance with law.

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