Allowing the petition the Court held that once the assessment was complete there would be no justification for continuing with the order under section 281B. Over 21 percent. of demand already collected. Assessment is concluded hence no justification to continue with provisional attachment. Referred Instruction F. No. 404/22/2004-ITCC, and Circular No. 179, dated September 30, 1975 (1976) 102 ITR 9 (St)  (AY. 2005 -06 to 2016-17)