GAURAV GOEL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This writ petition is made challenging the various notices served under Section 281B of the Income-tax Act, 1961. It is apparently clear from the notices that the assessment proceeding's under the Income-tax Act, are pending'. The scope and ambit of Section 28113 is that where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the Assessing Officer is of the opinion that for the purpose of protecting the interests of the Revenue it is necessary so to do, he may, with the previous approval of the Chief Commissioner, Commissioner, Director-General or Director, by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule. It is also apparent from Sub-section (2) of the said section that every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under Sub-section (1). Such period may be extended for the reasons to be recorded in writing" as per the proviso under the sub-section,

(2.) In the instant case, it is apparent that the order was passed by the concerned Assessing" Officer in a mechanical manner without giving" any reasons in the order itself and without giving" any indication as to the prior approval of the higher authority as provided under the section itself.

(3.) Under such circumstances, the writ petition is disposed of with a direction upon the Assessing Officer to give the reasons for issuance of notices under Section 281B of the Income-tax Act specifically quantifying the amount of claim upon hearing" the petitioner within a period of 15 days from the date of communication of this order. For the purpose of effective adjudication, a copy of the writ petition may also be treated as an application for consideration of such prayer under an order of the court. No effect or further effect to such notices will be given till one week after the disposal of the matter by the authority concerned as directed above. Although the respondents are not present in court in spite of notice, I feel that there cannot be an embargo on disposing of this writ petition since I am sending this matter back to the authority concerned for their perusal and passing of the reasoned order as directed before.