What did the High Court hold?

The tribunal noted that a provisional attachment order under Section 281-B ceases to have effect after six months. Since the six-month period from the date of the order had expired, the prayer to quash the order was no longer valid.

The petitioners filed writ petitions challenging a provisional order of attachment under Section 281-B of the Income Tax Act. The order was passed on February 26, 2013.

What were the issues?

Whether a writ petition seeking to quash a provisional attachment order survives for consideration after the expiry of the statutory period for which the order is effective.

Basavaraj S/O. Andanappa Lagali vs ITO | Karnataka High Court 2013

Before: AND AND

Heard together (2 matters)

W.P. NO.77123/2013

W.P. NO.78854/2013

Read from the judgment's own cause title. This page is filed under one of them.

: 1 : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH Dated this the 27th day of August, 2013 Before THE HON’BLE MR.JUSTICE H.N.NAGAMOHAN DAS W.P. NO.77123/2013 AND W.P. NO.78854/2013 (T-IT) BETWEEN: 1. BASAVARAJ S/O. ANDANAPPA LAGALI AGE: 44 YEARS, OCC: AGRICULTURE R/O. VAKKALAGERI ONI, GADAG, DIST: GADAG. 2. VINOD ANDANAPPA LAGALI AGE: 33 YEARS, OCC: AGRICULTURE R/O. VAKKALAGERI ONI, GADAG, DIST: GADAG. ... PETITIONERS (BY SRI. LAXMAN T MANTAGANI, ADV., ) AND 1. INCOME TAX OFFICER, WARD NO. 1 NEAR HATALAGERI NAKA, GADAG.

: 2 : 2. THE MANAGER KARNATAKA VIKAS GRAMEEN BANK, GADAG. ... RESPONDENTS (BY SRI. RAVIRAJ, GA FOR R1 ) THESE WRIT PETITIONS ARE FILED PRAYING TO QUASH THE IMPUGNED ORDER OF PROVISIONAL ATTACHMENT UNDER SECTION 281-B OF INCOME TAX ACT 1961 PASSED BY THE 1ST RESPONDENT DATED 26.2.2013 VIDE ANNEXURE-H. THESE PETITIONS COMING ON FOR PRL. HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In these writ petitions, the petitioners have prayed for a writ in the nature of certiorari to quash the provisional order of attachment dated 26.02.2013 passed under Section 281-B of the Income Tax Act (for short ‘the Act’). Sub Section 2 of Section 281-B of the Act specifies that the provisional attachment order shall cease to have effect after the expiry of six months from the date of the order. The impugned provisional order of attachment was passed on 26.02.2013 and the six

: 3 : months period expires on 25.08.2013. Therefore, the prayer in the writ petition to quash Annexure-H the provisional attachment order do not survive for consideration. Accordingly, writ petitions are hereby dismissed as the same had become infructuous. Sd/- JUDGE BS

BASAVARAJ S/O. ANDANAPPA LAGALI vs. INCOME TAX OFFICER,

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