https://www.taxtmi.com/caselaws?id=372695 The court held that the attachment orders under section 132(9B) of the Income Tax Act ceased to have effect after six months as per section 132(9C). As the attachments had become infructuous, the court refrained from examining their validity and disposed of the writ petitions. No fresh attachments were made, confirming the cessation of the proceedings. The court emphasized adherence to the statutory provisions and closed the case without costs. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 16:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372695 The court held that the attachment orders under section 132(9B) of the Income Tax Act ceased to have effect after six months as per section 132(9C). As the attachments had become infructuous, the court refrained from examining their validity and disposed of the writ petitions. No fresh attachments were made, confirming the cessation of the proceedings. The court emphasized adherence to the statutory provisions and closed the case without costs. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372695