2025 (10) TMI 47

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..... Smt. K. Krishna, Shri Achyuth Menon and Shri Nirmal Krishnan For the Respondent :  Advs. Sri. G. Keerthivas, Shri Harikumar G. (Gopinathan Nair) JUDGMENT The petitioner, an assessee under the Income Tax Act, is aggrieved by Ext.P2 order of provisional attachment of the properties of the petitioner, under Section 281B of the Income Tax Act. Ext.P2 order was passed as early as on 01.....

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....ther order or direction. (iii) To grant the petitioner such other incidental reliefs including the costs of these proceedings." 2. One of the main contentions raised by the petitioner is that, as per Section 281B of the Income Tax Act, a provisional attachment passed can be in operation only up to a period of six months, unless it is extended by a separate order. Since the said period ....

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....onths as per Section 281B(2) until 01.12.2017 and in the absence of any extension the Exhibit P2 order ceased to have effect thereafter. On 30.11.20217 another order validating the previous attachment has been issued to the assessee and served to the assessee as well as respondent R-3, R4 and R-5 on the same day and was valid up to 31.05.2018. The relevant provision of Section 281B as it stood fol....

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....sment of any income which has escaped assessment.] (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1): Provided that the[Chief Commissioner, Commissioner, Director General or Director] may, for reasons to be recorded in writing, extend the aforesaid period by such furthe....