https://www.taxtmi.com/caselaws?id=175667 A writ challenge to a provisional attachment under section 281B of the Income-tax Act became infructuous because the petitioner's own case was that the order had lapsed after six months and no extension had been granted. The HC held that, once the attachment had ceased to operate by efflux of time, nothing survived for adjudication and there was no need to examine the additional challenge concerning attachment of movable properties. The writ petition was therefore not maintainable and was dismissed. en-us Mon, 12 Apr 1999 00:00:00 +0530 Wed, 02 Dec 2015 11:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175667 A writ challenge to a provisional attachment under section 281B of the Income-tax Act became infructuous because the petitioner's own case was that the order had lapsed after six months and no extension had been granted. The HC held that, once the attachment had ceased to operate by efflux of time, nothing survived for adjudication and there was no need to examine the additional challenge concerning attachment of movable properties. The writ petition was therefore not maintainable and was dismissed. Case-Laws Income Tax Mon, 12 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175667