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2024 (11) TMI 369

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....he relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the respective impugned provisional attachment orders dated 10.01.2024 passed by the first respondent in terms of Section 281B of the Income Tax Act, 1961 (in short, 'the Act'), the petitioner have filed the present Writ Petitions. 3. Mr.P.H.Arvindh Pandian, learned Senior counsel for the petitioner submitted that, in terms of Section 281B of the Act, the provisional attachment orders dated 10.01.2024 was passed by the first respondent, ordering attachment of certain immovable properties of the petitioner. He pointed out that in terms of Section 281B of the Act, the said attachme....

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....4 under Section 281B (1) of the Act and the said provisional attachment orders will be in existence for a period of six months and after that it would cease to have effect. However, he submitted that the respondents have not extended the said provisional attachment orders after expiry of six months period from the date of the said provisional attachment orders dated 10.01.2024. Hence, he would urge this Court to grant liberty and the respondents may be permitted to take appropriate steps to pass appropriate orders in terms of proviso to Sub Section (2) of Section 281B of the Act. 5. Heard the learned Senior Counsel for the petitioner as well as the learned Senior Standing Counsel for the respondents and also perused the materials available....