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TMI Blog2024 (1) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... , R.V. Easwar (Sr.) For the Respondent : Adv. Susie B. Varghese-Sr. SC JUDGMENT Heard Sri. R.V Easwar assisted by Sri. Sidharth A Menon, Sri. Muhammed Aljuq and Ms. Ananya Rath, learned counsel appearing for the petitioner and Ms. Susie B Vargheshe, learned Senior Standing Counsel appearing for the Income Tax Department. 2. The present writ petition has been filed praying for writ of mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted to the petitioner. 3. Once there is no tax liability on the petitioner for which the petitioner's properties could be attached, there is no justification for keeping the attachment on the properties after the fresh assessment order always had been passed and refund of Rs. 10,77,61,574/- has been found to be adjusted against the existing demands. 4. In the statement filed on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er as of today. 5. Considering the said stand of the respondents that there is no order of attachment prevailing on the properties of the petitioner, the petitioner is free to deal with his properties in the manner it likes. In view of the specific stand taken by the respondents in their statement, nothing survives in this writ petition. Thus, the writ petition is disposed of taking note of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid only for 6 months from 30.12.2019. thereafter the order of attachment becomes void ab initio as mentioned above. As a result, it is submitted that the provisional attachments that were made are null and void as on date." 6. Thus, it is made clear that there is no attachment on the properties of the petitioner. With the aforesaid observation, the present writ petition stands finally dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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