TMI Blog2022 (7) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... shopping - Provisional attachment orders made under the provisions of FEMA - Petitioner seeking modification of the order passed by this Court by relying on the order [ 2022 (7) TMI 301 - DELHI HIGH COURT] passed by a learned Single Judge of this Court directing the Directorate of Enforcement to release a further amount of Rs. 25 crores in favour of the Petitioner to meet its essential expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in accordance with law to challenge the orders dated 16th June, 2022 passed under Section 281B. It is clarified that this Court has not expressed any opinion on the merits of the controversy. The rights and contentions of all the parties are left open. X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Respondents submits that the present application is unsustainable, as the orders dated 17th December, 2021 assailed in the present petition issued under Section 132(9B) of the Income Tax Act, 1961 ('the Act') have expired on 17th June, 2022 due to operation of law. She states that since the subsequent orders dated 16th June, 2022 under Section 281B of the Act passed by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the contention of 'forum shopping'. He states that WP(C) 8514/2022 had been filed as it pertains to a different cause of action. He, however, admits that in view of the subsequent orders dated 16th June, 2022 under Section 281B of the Act passed by the Assessing Officer, being ACIT, Central Circle-25, New Delhi, the petitioner would need to file a fresh writ petition. 6. This Court is of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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