2023 (9) TMI 158

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....ravanan For the Petitioner : Mr.G.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 fo....

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....1A1C, 14-1A1A, 14-1A12, 14- 1B, 14-2A, 14-3, 14-4, 14-5, 15-2, 16-1, 19-1, 19-3, 20, 21-2, 22, 28, 29, 30, 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, Dist....

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....CIT/C-1/2022-23 dated 22.08.2022. This order comes into force with immediate effect. Kindly send the acknowledgement for receipt of this order and furnish 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 learn....

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....m the date of issue on 23.08.2022. The attachment was continued by a separate orders, in respect of each of the petitioners on 17.02.2023 in terms of proviso to Sub-Section (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....