1 rng IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT WRIT WRIT PETITION NO.2803 OF 2008 PETITION NO.2803 OF 2008 PETITION NO.2803 OF 2008 Lok Housing and Constructions Ltd. .. .. Petitioners Vs. The Dy.Commissioner of Income Tax Range 8 (2) & ors .. .. Respondents Mr. F.B.Andhurujina with a/w Ms.Asifa Khan for Petitioners Mr.B.M.Chatterjee i.b Mr.Suresh Kumar for Respondents Mr.Anand Bhalwal, Addl CIT (A) 8 (2) present CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED DATED DATED : 22nd April, 2009 : 22nd April, 2009 : 22nd April, 2009 P.C. 1. The provisional order of attachment was passed on 17th October 2008. Considering the language of section 281 B of the Income Tax Act, 1961 the provisional attachment shall cease to have effect after the expiry of the period of six months from the date of the order made under sub-section (1). There is however, power in the Commissioner to extend the above said period. As of today, the said period has not been extended. Consequently, by operation of law the provisional order of attachment no longer subsists. 2. Once that be the case, the cause of action on which the petition was filed does not subsists and consequently, the Petition is disposed of. 2 3. On behalf of the respondents, learned counsel states that the statement that the order of attachment has not been continued is based on the information given to him by Mr.Anand Bhalwal, Additional CIT (A) 8 (2). { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J }