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M/s. Bell Tower Enterprises LLP, Represented by its Partner P. Anand, Represented by its Director I. Prabhakaran v/s The Deputy Director of Income Tax (Inv) -4(1), Chennai & Others


Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

Company & Directors' Information:- J V S ENTERPRISES LLP [] CIN = AAE-5351

Company & Directors' Information:- P S TOWER PRIVATE LIMITED [Active] CIN = U45201WB2003PTC096815

Company & Directors' Information:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

Company & Directors' Information:- N K TOWER PRIVATE LIMITED [Active] CIN = U45201WB2003PTC096374

Company & Directors' Information:- R K P ENTERPRISES LLP [] CIN = AAL-7466

Company & Directors' Information:- C A P A (INDIA) LLP [] CIN = AAF-9325

Company & Directors' Information:- S. J. TOWER PRIVATE LIMITED [Active] CIN = U70101WB2004PTC100359

Company & Directors' Information:- ANAND ENTERPRISES LTD [Active] CIN = U15141WB1981PLC033605

Company & Directors' Information:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- Z S ENTERPRISES LLP [Active] CIN = AAU-5676

Company & Directors' Information:- H. H. ENTERPRISES LLP [] CIN = AAE-1170

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

Company & Directors' Information:- TOWER ENTERPRISES INDIA PRIVATE LIMITED [Strike Off] CIN = U24219TZ2004PTC011183

Company & Directors' Information:- R P S TOWER PVT LTD [Active] CIN = U70101WB2005PTC106700

Company & Directors' Information:- R S ENTERPRISES CHENNAI PRIVATE LIMITED [Strike Off] CIN = U45202TN2014PTC095664

Company & Directors' Information:- BELL ENTERPRISES PRIVATE LIMITED [Strike Off] CIN = U27100MH2005PTC157659

Company & Directors' Information:- ANAND ENTERPRISES PRIVATE LIMITED [Strike Off] CIN = U74899DL1978PTC008901

Company & Directors' Information:- A AND V ENTERPRISES LLP [] CIN = AAH-9750

Company & Directors' Information:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

Company & Directors' Information:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- G R N ENTERPRISES LLP [Active] CIN = AAC-1961

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

Company & Directors' Information:- S D TOWER PRIVATE LIMITED [Active] CIN = U45400WB2011PTC156793

Company & Directors' Information:- BELL (INDIA) PVT LTD [Strike Off] CIN = U03230MP1995PTC009744

Company & Directors' Information:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

Company & Directors' Information:- B N V ENTERPRISES LLP [] CIN = AAF-3607

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- U N T ENTERPRISES LLP [Active] CIN = AAV-2020

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

Company & Directors' Information:- BELL AND COMPANY PRIVATE LIMITED [Active] CIN = U74999MH1921PTC000865

Company & Directors' Information:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- J & N ENTERPRISES LLP [] CIN = AAD-8136

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

Company & Directors' Information:- INV ENTERPRISES PRIVATE LIMITED [Active] CIN = U29309HR2016PTC066389

Company & Directors' Information:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- A R ENTERPRISES LLP [Active] CIN = AAT-0698

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

Company & Directors' Information:- I J ENTERPRISES LLP [Active] CIN = AAC-4196

Company & Directors' Information:- BELL TOWER ENTERPRISES LLP [Active] CIN = AAC-7506

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

Company & Directors' Information:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- V S S C ENTERPRISES LLP [] CIN = AAH-7567

Company & Directors' Information:- T & D ENTERPRISES LLP [] CIN = AAI-1572

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- A AND C ENTERPRISES LLP [] CIN = AAJ-0252

Company & Directors' Information:- C M K ENTERPRISES LLP [] CIN = AAJ-3210

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- T N M ENTERPRISES LLP [] CIN = AAK-0488

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- G M L ENTERPRISES LLP [] CIN = AAK-2792

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- D K ANAND AND CO LLP [] CIN = AAL-5476

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- Z & A ENTERPRISES LLP [] CIN = AAL-8991

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- S E T ENTERPRISES LLP [Active] CIN = AAP-0370

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- R O ENTERPRISES LLP [Active] CIN = AAT-3063

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- D T M ENTERPRISES LLP [Active] CIN = AAT-0421

Company & Directors' Information:- I AND E INDIA ENTERPRISES LLP [] CIN = AAJ-6770

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- S A P ENTERPRISES LLP [] CIN = AAK-3220

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- F & T ENTERPRISES LLP [] CIN = AAL-9660

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- D K B ENTERPRISES LLP [] CIN = AAH-8609

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

    Writ Petition Nos. 30061 30067 & 30086 of 2018 & W.M.P. Nos. 35075, 35082 & 35099 of 2018

    Decided On, 03 December 2018

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE K. RAVICHANDRABAABU

    For the Petitioners: R. Sivaraman, Advocate. For the Respondents: R1, A.P. Srinivas, R2, C. Mohan, Standing Counsels.



Judgment Text

(Prayer in W.P.No.30061/2018: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in F.No:DDIT/U-4(1)/SCL/132(9B)/2017-18/4 in issuing the warrant for attachment of properties under Section 132(9B) of the Income Tax Act, 1961 dated 07.02.2018 and quash the same as illegal, arbitrary and devoid of merit and consequently direct the first respondent to lift the attachment of the bank accounts of the petitioner lying with the second, third and fourth respondents.

W.P.No.30067/2018: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in F.No:DDIT/U-4(1)/SCL-BTELLP/132(9B)/2017-18/1 in issuing the warrant for attachment of properties under Section 132(9B) of the Income Tax Act, 1961 dated 26.02.2018 and quash the same as illegal, arbitrary and devoid of merit and consequently direct the respondent to lift the attachment of the lands belonging to the petitioner.

W.P.No.30086/2018: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in F.No:DDIT/U-4(1)/SCL/132(9B)/2017-18/1 in issuing the warrant for attachment of properties under Section 132(9B) of the Income Tax Act, 1961 dated 07.02.2018 and quash the same as illegal, arbitrary and devoid of merit and consequently direct the first respondent to lift the attachment of the bank accounts of the petitioner lying with the second and third respondents.)

Common Order

1. All these writ petitions are filed challenging the attachment of properties under section 132(9B) of the Income Tax Act, 1961.

2. In W.P.No.30061/2018, the first respondent, by way of the impugned proceedings dated 07.02.2018, attached three bank accounts held by the petitioner. In W.P.No.30067 of 2018, the impugned order dated 26.02.2018 attached the immovable properties of the petitioner. In W.P.No.30086 of 2018, the impugned order dated 07.02.2018, attached the bank account held by the petitioner therein.

3. The petitioner in W.P.Nos.30061 and 30067 of 2018 is one and the same, whereas the petitioner in W.P.No.30086 of 2018, is a different person. Since these writ petitions are filed challenging the provisional order of attachment made under section 132(9B) of the Income Tax Act,1961, passed by the first respondent, without seeking any relief against the other respondents/Banks and considering the fact that these writ petitions can be disposed of, based on the pleadings raised by the petitioner and the contesting first respondent alone, more particularly, when the other respondents/banks are arrayed only as formal parties, notice to those respondents are dispensed with.

4. The case of the petitioners is that the impugned attachment proceedings are illegal and liable to be quashed as they do not have legs to stand after the expiry of a period of six months from the date of the order, as contemplated under sub-clause 9C of Section 132 of the Income Tax Act, 1961. Therefore, it is contended by Mr.Sivaraman, learned counsel for the petitioner that the impugned orders are liable to be set aside, since the Bank officials are not allowing the petitioners to operate the respective bank accounts and to deal with the immovable properties, which are the subject matter of attachment in W.P.Nos.30061, 30067 and 30086 of 2018. Learned counsel for the petitioner, after inviting this Court's attention to section 132(9B) and (9C) of the Income Tax Act, thus, submitted that the impugned orders are to be declared illegal.

5. A separate counter affidavit is filed in each case. Though the counter affidavit has dealt with in detail as to the circumstances under which the impugned order of attachment came to be passed, this Court is not inclined to refer to those contentions, for the simple reason that point to be considered in these writ petitions is as to whether these impugned provisional attachment orders have any life after the period of six months from the date of the order, in view of the specific period of its effectiveness as provided under section 132(9C). Answer to the above question raised by the petitioners is available in the counter by stating that the provisional attachment of the bank accounts and on the properties referred therein under section 132(9B) ceased to have effect after a period of six months which was on 07.08.2018 and 25.08.2018 respectively and thus, no action is required to be taken as the given section does not mandate issue of any certificate and the provision of Income Tax Act, 1961 are in the public domain.

6. Per contra, the learned counsel appearing for the first respondent submitted that since sub-section 9C of Section 132 is in clear and categorical terms refers that every provisional attachment made under sub section 9B of section 132, shall cease to have effect after the period of six months from the date of the order, the very prayer sought for in these writ petitions have become infructuous.

7. Heard both sides.

8. Though these writ petitions are filed to quash the impugned provisional attachment orders made under Section 132 (9B) of the Income Tax Act, 1961, as illegal, arbitrary and devoid of merits with the consequential prayer for a direction to the first respondent to lift the attachment of the bank accounts, this Court is not inclined to go into the merits of the impugned attachment and find out as to whether such attachment was validly made or not, for the simple reason that considering such question does not arise now, since, as on today, the very impugned attachment itself ceased to have effect after the expiry of a period of six months from the date of the said order in view of Section 132(9C), which reads as follows:

(9C)Every provisional attachment made under subsection (9B) shall cease to have effect after the expiry of a period of six months from the date of the order referred to in sub-section (9B).

9. It is admitted by the learned counsel appearing for the first respondent that so far no fresh attachment is made under any other provision of Income Tax Act in pursuant to the impugned attachment proceedings. When suc

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h being the factual position, the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its existence namely six months has already expired on 07.08.2018 and 25.08.2018, as admitted by the first respondent himself in the counter. 10. Therefore, without expressing any view on the correctness or otherwise of the order impugned in these writ petitions, these writ petitions are disposed of by observing that the impugned attachment proceedings ceased to have any effect on and from 07.08.2018 and 25.08.2018 respectively as contemplated under section 132(9C) of the Income Tax Act, 1961. No costs. Consequently, connected miscellaneous petitions are closed.
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