Mahabir Singh v. Income Tax Department And Others

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 8391 of 2015 (O&M)Decided on : 03.02.2016. Mahabir Singh Versus Income Tax Department and others ... Appellant ... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. D.S.Patwalia, Sr. Advocate with Mr. Sehaj Bir Singh, Advocate for the petitioner. Mr. Tajender K. Joshi, Advocate| for the respondents. ---- AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the petitioner submitted that the orderdated 31.03.2013 (Annexure P6) has been passed under Section 281B of theIncome Tax Act, 1961 (for short ‘the Act’) provisionally attaching theproperty of the petitioner. Referring to sub-Section (2) of Section 281B ofthe Act, it was urged that the said order could not operate beyond a periodof six months and even the maximum period of 2 years under the provisohas also expired. It was submitted that in view thereof, the petition may bedismissed as withdrawn at this stage with liberty to approach the authorityfor release of the title deeds. ?DCounsel for the respondents has no objection. 3Dismissed as withdrawn. However, it shall be open to thepetitioner to take recourse to the remedies as may be available to him inaccordance with law| (AJAY KUMAR MITTAL)JUDGE February 03, 2016 smriti (RAJ RAHUL GARG)JUDGE