Sivanandha Mills Ltd. v. The Assistant Commissioner of Income-tax, Coimbatore
[Citation -2020-LL-0310-20]
| Citation | 2020-LL-0310-20 |
|---|---|
| Appellant Name | Sivanandha Mills Ltd. |
| Respondent Name | The Assistant Commissioner of Income-tax, Coimbatore |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 10/03/2020 |
| Judgment | View Judgment |
| Keyword Tags | attachment of bank account |
| Bot Summary: | Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records in order u/s 281B of the Income Tax Act dated 22.03.2012 in PAN No. AAKCS7439J/12- 13/Coy Cir/IV/CBE and quash the same. 9073 of 2012 ORDER Heard the learned counsel on either side and perused the materials available on record. 2.The challenge made in this writ petition is to the order date 22.03.2012 passed by the respondent under Section 281-B of the Income Tax Act, wherein, the respondent had provisionally attached the properties mentioned therein owned by the petitioner. At clause of the said order, it is specifically stated that the said order would be valid only for a period of six months. When such being the position, this Court is of the opinion that nothing survives for adjudication in this writ petition as of now. 3.Hence, this writ petition stands dismissed as having become infructuous. Connected miscellaneous petition is closed. |