1984 (9) TMI 27

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..... t (hereinafter referred to as " the Act by the Income-tax Officer, respondent No. 2, on March 14, 1984, vide which various bank deposits (F.D.Rs.) of the assessee lying in six different banks at Patiala and Chandigarh have been attached. Section 281B of the Act reads as under: "281B. (1) Where, during the pendency of any proceeding for the assessment of ally income or for the assessment or reass .....

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..... Mahajan, learned counsel for the petitioner, that the impugned notices have been issued without applicability of mind by the Income-tax Officer, respondent No. 2. It is also submitted by the learned counsel that after the issuance of notices, six months' period has expired and that no extension has been granted by the Commissioner, as provided in sub-section (2) of section 281B of the Act. On t .....

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..... under sub-section (2) of section 281B of the Act, after recording reasons for the extension of such period. In the instant case, the period of six months has since expired. Mr. Ashok Bhan, Senior Advocate, learned counsel for the Department has not been able to produce today before us any order of the Commissioner by which the extension of the provisional attachment may have been granted. As the .....

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