SUKHPAL SINGH HUF Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE petitioner has challenged the legality of the notices issued under Section 281b of the income-tax Act (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 assesses lying in six different banks at Patiala and Chandigarh have been attached. Section 281b of the Act reads as under:

(2.) IT is contended by Mr. 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.

(3.) ON the other hand, it is submitted by Mr. Ashok Bhan, Sr. Advocate, learned counsel for the Department, that the Commissioner must have passed some order giving reasons for extending the period of provisional attachment and that no case for quashing the notices has been made out.