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2021 (4) TMI 1255 - MADRAS HIGH COURTAttachment of the property envisaged under Section 132(9B) - HELD THAT:- As the provisional attachment of the property envisaged under Section 132(9B) is of property 'belonging to the assessee', meaning the person/assessee searched. In the light of the confirmation by the Standing Counsel to the effect that the aforesaid two individuals have not been subjected to search and seizure under Section 132, there is no justification for the provisional attachment of their assets. Thus the attachments of the fixed deposits in the name of the two individuals as aforesaid, as per the details furnished in warrant for attachment of properties dated 22.03.2021, will stand lifted forthwith.
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