2013 (10) TMI 108

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..... the proceedings of assessment are stayed by any Court. This is not the issue in the present matter at all – In the present case, after extension there was no further extension – High court has never precluded the applicant-Department from extending the attachment if it was otherwise open to do so in law. The extension of attachment and extension of uppermost time limit for attachment are two vast .....

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..... roceeded on such basis. Whereas according to the applicant-Department because of the stay of the assessment proceedings by this Court, the concerned officer could not move the Commissioner for extension of period of attachment order. The learned counsel for the applicant-Department placed heavy reliance on the third proviso to Section 281B(2) of the Act, which provides that the period of two years .....

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..... ection 281B empowers the authority prescribed therein for reasons to be recorded in writing to extend the said period by such further period not exceeding two years. In the present case, learned counsel Mr. Parikh, under the instructions of respondent No.6, stated that no further extension has been made. Under the circumstances, the situation that would emerge is that such provisional order of att .....

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