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2018 (12) TMI 1464 - HC - Income TaxProvisional attachment orders made u/s 132 (9B) - Held that:- 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 of a period of six months from the date of the said order in view of Section 132(9C). It is admitted by the learned counsel appearing for the 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 under section 132(9C) of the Income Tax Act, 1961.
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