TMI Blog2018 (12) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent that so far no fresh attachment is made under any other provision of Income Tax Act in pursuant to the impugned attachment proceedings. When such being the factual position, the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its existence namely six months has already expired on 07.08.2018 and 25.08.2018, as admitted by the first respondent himself in the counter. Therefore, without expressing any view on the correctness or otherwise of the order impugned in these writ petitions, these writ petitions are disposed of by observing that the impugned attachment proceedings ceased to have any effect on and from 07.08.2018 and 25.08.2018 respectively as contemplated unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , notice to those respondents are dispensed with. 4. The case of the petitioners is that the impugned attachment proceedings are illegal and liable to be quashed as they do not have legs to stand after the expiry of a period of six months from the date of the order, as contemplated under sub-clause 9C of Section 132 of the Income Tax Act, 1961. Therefore, it is contended by Mr.Sivaraman, learned counsel for the petitioner that the impugned orders are liable to be set aside, since the Bank officials are not allowing the petitioners to operate the respective bank accounts and to deal with the immovable properties, which are the subject matter of attachment in W.P.Nos.30061, 30067 and 30086 of 2018. Learned counsel for the petitioner, af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of the order, the very prayer sought for in these writ petitions have become infructuous. 7. Heard both sides. 8. Though these writ petitions are filed to quash the impugned provisional attachment orders made under Section 132 (9B) of the Income Tax Act, 1961, as illegal, arbitrary and devoid of merits with the consequential prayer for a direction to the first respondent to lift the attachment of the bank accounts, this Court is not inclined to go into the merits of the impugned attachment and find out as to whether such attachment was validly made or not, for the simple reason that considering such question does not arise now, since, as on today, the very impugned attachment itself ceased to have effect after the expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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