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The petitioner is aggrieved by the impugned order of attachment dated 23.08.2022 issued by the 3rd respondent under Section 281B of the Income Tax Act, 1961, seeking to attach the assets of the petitioner along with the personal assets of its Directors bearing DIN & Order No:

ITBA/COM/F/17/2022-23/1044866111(1).

2.Relevant portion of the impugned order reads as under:

“Sir/ Madam/ M/s, Subject: Proceedings under section 281B - Order for provisional attachment https://www.mhc.tn.gov.in/judis W.P.Nos.25295,25301,25305,25303,25307 and 25309 of 2022
1. Whereas I am the opinion that for the purpose of protecting the interest of the Revenue, it is necessary to attach provisionally, the immovable property mentioned hereunder as per provisions of section 281B of the Income Tax Act, 1961 belonging to M/s. Shri Rathna Akshaya Estates Pvt. Ltd (PAN No. AAVCS4243B). The said property is, therefore attached u/s 281B of the Income Tax Act, 1961.

7. It is submitted that after the Assessment Order was passed on 31.12.2022 the attachment order should have come to an end at the end on 28.02.2023 under the proviso to Sub-Section (2) to Section 281B.

8. On the other hand, the learned Standing Counsel for the respondents would submit that subsequent orders have been passed under Sub-Section (2) to Section 281B of the Act and therefore, there is no merits in the present Writ Petitions.

12. I have considered the arguments advanced by the learned counsel for the petitioners and the respective learned counsel for the respondents.

13. 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.