2019 (10) TMI 86

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....2.2018 and for a direction to the respondents to return the seized documents. 3. The order impugned is warrant for attachment of properties under section 132(9B) of the Income Tax Act, 1961. 4. The case of the petitioner in short is as follows: The State Industries Promotion Corporation of Tamil Nadu Ltd. (SIPCOT) allotted 11.12 acres of land situated at New Plot No.H3, Old Plot No.D1-D5, D25, D26 comprised in S.F.No.76 Part of Egattur Village, Kanchipuram District and given the same on 99 years lease under Lease Deed dated 11.05.2005 for the purpose of Software Development, Health Care Record Management and Knowledge Process Outsourcing. On 02.08.2005, the petitioner took possession of the premises and constructed a building compl....

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....ndent without putting the petitioner on notice. The petitioner through letter dated 15.04.2019 requested to revoke the attachment and return the seized documents. Since the said request was not considered, the present writ petition is filed. 5. The 4th respondent filed a counter affidavit. 6. Though several facts and circumstances are narrated in the affidavit filed in support of the writ petition which has culminated into issuance of warrant for attachment of properties, I am not inclined to go into any of those contentions and express any view for the simple reason that the very impugned order of attachment, as admitted by the 4th respondent in his counter affidavit, ceased to have effect after the period of six months which was ....