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