IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- SPL. APPL. WRIT No. 173 of 2008 MANJOOR AHMED V/S COMMI. OF INCOME TAX-II JODHPUR & ORS. Mr. DINESH MEHTA, for the appellant / petitioner Mr. KK BISSA, for the respondent Date of Order : 5.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the parties. Without going into the hyper technicalities and niceties of the matter, in the totality of circumstances, we think it appropriate to dispose the present appeal with the direction to the Department to complete the assessment proceedings consequent upon notice under Section 148 within a period of two months, excluding the time, that may be taken by the assessee, and till then the attachment of the saving bank account of the appellant shall continue. It is further clarified that if the assessment proceedings are not completed within the aforesaid time, the attachment will automatically come to an end, without reference to the Court. It is also expected that the department will conclude the assessment proceedings in a objective and dispassionate manner. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J.