https://www.taxtmi.com/caselaws?id=442536 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. en-us Mon, 14 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442536 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. Case-Laws Income Tax Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442536