2018 (12) TMI 1464

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....br>Mr. Justice K. Ravichandrabaabu For the Petitioners : Mr.R.Sivaraman For the Respondents : Mr.A.P.Srinivas Standing Counsel, Mr.C.Mohan Standing Counsel COMMON ORDER All these writ petitions are filed challenging the attachment of properties under section 132(9B) of the Income Tax Act, 1961. 2. In W.P.No.30061/2018, the first respondent, by way of the impugned proceedings dated 07.02.2018,....

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....esting first respondent alone, more particularly, when the other respondents/banks are arrayed only as formal parties, notice to those respondents are dispensed with. 4. The case of the petitioners is that the impugned attachment proceedings are illegal and liable to be quashed as they do not have legs to stand after the expiry of a period of six months from the date of the order, as contemplated....

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....t came to be passed, this Court is not inclined to refer to those contentions, for the simple reason that point to be considered in these writ petitions is as to whether these impugned provisional attachment orders have any life after the period of six months from the date of the order, in view of the specific period of its effectiveness as provided under section 132(9C). Answer to the above quest....

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....r sought for in these writ petitions have become infructuous. 7. Heard both sides. 8. Though these writ petitions are filed to quash the impugned provisional attachment orders made under Section 132 (9B) of the Income Tax Act, 1961, as illegal, arbitrary and devoid of merits with the consequential prayer for a direction to the first respondent to lift the attachment of the bank accounts, this Co....