1999 (4) TMI 611

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....he Respondent. ORDER 1. This writ petition is filed challenging the order passed by the Assistant Commissioner of Income-tax, Central Circle 1(i), Chennai-34, dated 19-3-1998. According to the petitioner, the writ petition is filed challenging the order passed by the respondent under section 281B of the Income-tax Act, 1961 ('the Act') in P.A. No. 47-097-CX-8869 of 1992-93 to 1996-97 dated 1....

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....sment year 1993-94 was already made on 5-2-1999 and the assessment order was also served on the petitioner on 16-2-1999 prior to filing of the writ petition on 18-2-1999. I hold that when that is the position, it is highly regretted that the petitioner has not come up with the true facts at the time of filing of writ petition. 3. The submission of the learned counsel for the petitioner is that ....

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....only for a period of six months unless it is extended. Even according to the writ petitioner, the impugned order lapsed on 19-9-1998 and if that is the position, I am of the view that nothing survives in the writ petition and, accordingly, this writ petition is liable to be dismissed. 4. The learned counsel for the petitioner submitted that the order of attachment of the movable properties of t....