TMI Blog2021 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... tachment is lifted, then the respondent/assessee would get the entire relief as prayed for in the main writ petition. Thus, in our considered view, the prayer for interim stay of the order of attachment, if granted before filing the counter and before adjudicating the issues, would result in granting the main relief at the interim stage itself, which is normally not granted unless and until the pleadings are complete and the arguments are heard on the prayer for interim relief. In the Memorandum of Grounds of Writ Appeal, it is stated that the scope of provisional attachment under Section 132(9B) is wide and should not be construed to be limited to the searched persons alone, as the scheme of search assessment under the Act is not limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vas Senior Standing Counsel in all the appeals For the R1 : Mr.A.L.Somiyaji Senior Counsel for Mr.R.Sivaraman in all the appeals COMMON JUDGMENT T.S. SIVAGNANAM, J. Heard Mr.R.Sankara Narayanan, learned Additional Solicitor General appearing for Mr.A.P.Srinivas, learned Senior Standing Counsel for the appellant, and Mr.A.L.Somiyaji, learned Senior Counsel appearing for Mr.R.Sivaraman, learned counsel for the 1st respondent. 2.These Writ Appeals have been preferred by the Revenue, challenging the correctness of an interim order granted in W.P.Nos.8441, 8451, 8447, 8869, 8893, 8927 8952 of 2021 and W.M.P.Nos.8991, 8992, 8994, 9001, 9002, 9006, 9007, 9421 to 9423, 9449, 9450, 9452, 9467 to 9469, 9480 9481 of 2021, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions and file counter. Though such was the request made by the Department, the Hon'ble Court directed the production of records, as it was inclined to peruse the records. Therefore, the case was directed to be listed on 08.04.2021 immediately after admission. Counter/written instructions were to be filed by the Department by then with advance copies served on the counsel for the respondents/writ petitioners. In the same order, the Court directed the counsel for the respondents/writ petitioners to serve a copy of the writ petitions and its annexures upon the learned counsel for the Department. The order reads as follows : W.P.Nos.8441, 8451 and 8447 of 2021 and WMP. Nos.8991, 8992, 8994, 9001, 9002, 9006 and 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for production of records as directed on 01.04.2021, as the concerned officer has returned from Election duty only the previous day (07.04.2021). After recording the above submission, the Court proceeds to record by observing that a specific clarification is sought for as to whether any warrant has been issued in the names of the two writ petitioners, who are the respondents before us in these appeals. The case was directed to be listed on the next day, i.e., 09.04.2021 at the end of admission list. 6.In obedience to the directions issued by the Court, the records appear to have been produced before the Court and the Court has passed the interim order lifting the attachment forthwith. In Para No.3 of the impugned order, the Court records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounted income to the tune of ₹ 650 Crores have been found and the tax liability along with interest and penalty leviable would be approximately ₹ 455 Crores, and the Department has proceeded to attach assets worth nearly ₹ 260 Crores which is to the extent of the likely tax liability only, and the investigation in the group case is still in progress and the order of attachment is only a provisional order of attachment, which is of temporary nature. 9.The above ground and the other grounds raised in the Writ Appeals are touching upon the merits of the matter, which need to be agitated in the writ petitions, for which, a counter affidavit of the Department is essential. At the time when the Writ Appeals were entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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