2023 (9) TMI 158

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....Karthikeyan Senior Counsel for Mr.A.Jagadeeswaran For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel Mr.A.N.R.Jayaprathap Junior Standing Counsel for R1 to R3 Mr.J.C.Durairaj Additional Government Pleader for R4 and R5 COMMON ORDER The petitioner is aggrieved by the impugned order of attachment dated 23.08.2022 issued by the 3rd respondent under Section 281B of the Income Tax Act, 1961, seeking to attach the assets of the petitioner along with the personal assets of its Directors bearing DIN & Order No: ITBA/COM/F/17/2022-23/1044866111(1). 2. Relevant portion of the impugned order reads as under: "Sir/ Madam/ M/s, Subject: Proceedings under section 281B - Order for provisional attachment 1. Whereas I am the opinion that....

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....31, 32, 33-1, 34- 1, 36, 38-1) (Land Area 41 Acres & 50 cents) Kaduvetti, Veeraraghavapuram Village, Sriperumbuthu Taluk, Kancheepuram District- 602 105. The Sub Registrar Avadi, Sub Registrar, No.1, 1st Floor, New Military Road, Avadi Chennai - 600 054. 3. Retail Showroom at Coimbatore, Patta No.1350, 1351/1, 1351/2, 1352, 1355 Block-14, Ward No.06 (Land Area 26,581.25 sq.ft) (Building Area 78,233 Sq.ft) Saravana Selvarathnam Stores at Door No.195, 196, 197, 198, 199, 200, 201, 202, 203, Oppanakkara Street, Coimbatore - 641 001. The Sub Registrar Coimbatore Joint -1 Sub Registrar Office, No.102, State Bank Road, District Collector Office Campus, Coimbatore - 641018. 4. Retail Store at Mothilal Street, T.Nagar Patta No: S.No.156/2, ....

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....urnish the latest EC for the above property." 3. The specific case of the petitioner is that the petitioner was subjected to search under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') on 01.12.2021, following which the order of attachment was made on 28.02.2022 under Section 132(9B) of the Act. The aforesaid order was in force for a limited period and came to end on 27.08.2022. Thereafter, the respondents have once again attached the property of the petitioner vide impugned orders dated 23.08.2022 under Section 281B of the Act. 4. The learned counsel for the petitioner would submit that although the aforesaid order is also for a limited period, yet the respondents have not sent suitable intimation ....

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....(2) to Section 281B of the Income Tax Act, 1961. He would further submit that the writ petitions have become infructuous and therefore liable to be dismissed. 11. The learned counsel for the petitioners submits that in view of the above subsequent development and due to efflux of time, instead closing these writ petitions, it may be observed that the impugned orders have ceased to operate against the petitioners. 12. I have considered the arguments advanced by the learned counsel for the petitioners and the respective learned counsel for the respondents. 13. The language of Section 281B (1) and (2) of the Income Tax Act, 1961 are clear and categorical. The order of attachment is to initially remain in force for a period of six months fro....