2018 (12) TMI 1464

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....W.P.No.30061/2018, the first respondent, by way of the impugned proceedings dated 07.02.2018, attached three bank accounts held by the petitioner. In W.P.No.30067 of 2018, the impugned order dated 26.02.2018 attached the immovable properties of the petitioner. In W.P.No.30086 of 2018, the impugned order dated 07.02.2018, attached the bank account held by the petitioner therein. 3. The petitioner in W.P.Nos.30061 and 30067 of 2018 is one and the same, whereas the petitioner in W.P.No.30086 of 2018, is a different person. Since these writ petitions are filed challenging the provisional order of attachment made under section 132(9B) of the Income Tax Act,1961, passed by the first respondent, without seeking any relief against the other resp....

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....ons 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 question raised by the petitioners is available in the counter by stating that the provisional attachment of the bank accounts and on the properties referred therein under section 132(9B) ceased to have effect after a period of six months which was on 07.08.2018 and 25.08.2018 respectively and thus, no action is required to be taken as the given section does not mandate issue of any certificate and the provision of Income Tax Act, 1961 are in the public domain. 6. Per contra, the learned counsel ....