1999 (4) TMI 611

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..... by the Assistant Commissioner of Income-tax, Central Circle 1(i), Chennai-34, dated 19-3-1998. According to the petitioner, the writ petition is filed challenging the order passed by the respondent under section 281B of the Income-tax Act, 1961 ( the Act ) in P.A. No. 47-097-CX-8869 of 1992-93 to 1996-97 dated 19-3-1998. The writ petitioner is really aggrieved by the statement made in the impugned .....

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..... d on the petitioner on 16-2-1999 prior to filing of the writ petition on 18-2-1999. I hold that when that is the position, it is highly regretted that the petitioner has not come up with the true facts at the time of filing of writ petition. 3. The submission of the learned counsel for the petitioner is that the affidavit was prepared in October 1998 and the writ petition was filed on 18-2-1999 .....

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..... ioner, the impugned order lapsed on 19-9-1998 and if that is the position, I am of the view that nothing survives in the writ petition and, accordingly, this writ petition is liable to be dismissed. 4. The learned counsel for the petitioner submitted that the order of attachment of the movable properties of the petitioner is not valid in law. However, in my view, when even according to the peti .....

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