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2023 (9) TMI 158 - MADRAS HIGH COURTAttachment orders issued u/s 281B - seeking to attach the assets of the petitioner along with the personal assets of its Directors - HELD THAT:- The language of Section 281B (1) and (2) of the Income Tax Act, 1961 are clear and categorical. The order of attachment is to initially remain in force for a period of six months from the date of attachment provided other criteria in Sub-Section (1) are satisfied. In these cases, circumstances and criteria specified in Sub-Section (1) to Section 281B of the Income Tax Act, 1961 are satisfied. Since the respondents have issued subsequent orders/warrant of attachment of the same immovable properties by separate orders all dated 17.02.2023, nothing further remains to be adjudicated in these writ petitions. As such these writ petitions have become infructuous. As per proviso to sub-section (2) to Section 281 B of total period of extension cannot exceed two years or 60 days after the date of order of assessment or reassessment, whichever is later. In these cases, the first orders of attachment were under Section 281B of the Income Tax Act, 1961 made on 28.02.2022. It comes to an end on 27.08.2022. Assessment orders were passed on 31.12.2022. Fresh attachment orders were passed on 17.02.2023. These orders also would have come to an end on 16.08.2023. The remedy in these Writ petitions have worked out due to efflux of time. Thus, nothing survives for adjudication in these writ petitions. Even before 27.08.2022, impugned order dated 23.08.2022 was passed. The order would have come to an end on 22.02.2023, meanwhile, liberty is however given to the petitioners to challenge the subsequent orders dated 17.02.2023, in accordance with law. These writ petitions are closed with the above observations.
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