Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Validity of order as exercise of power u/s 281 - jurisdiction of ...

Income Tax

July 26, 2022

Validity of order as exercise of power u/s 281 - jurisdiction of TRO - Certain transfers to be void - validity of purchase of property being land and farm house - t the order impugned in declaring the transfer of the property in favour of the Petitioner as void in terms of Section 281 of the Act, 1961, is without jurisdiction and is, accordingly, set aside. - HC

View Source

 


 

You may also like:

  1. Power of the tax Recovery Officer declaring sale null and void - Scope of section 281 - It is not open to the Tax Recovery Officer to declare the said...

  2. Recovery of tax - The notices issued to the petitioner were wholly without jurisdiction and clearly indicate exercise of unauthorised and illegal power by the Tax...

  3. Recovery proceedings - Attachment of assets of the 4th respondent - alienation/transfer as contrary to section 281 of IT Act - claim of ownership of the property - void...

  4. Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in...

  5. Recovery of tax - Transfer by way of mortgage was without notice of pendency of the assessment proceedings - Void transfer u/s 281 - Undisputedly, the respondent is a...

  6. Attachment orders - to declare transfers to be void - If the declaration of nullity and voidity under Section 281(1) is automatic, then there is no necessity for the Law...

  7. Recovery proceeding - priority of charge - void transactions U/s 281 - The Income Tax Department is also free to seek its remedy before the appropriate forum including...

  8. Validity of order u/s 263 - power of CIT - Once the Assessing Officer has followed a decision of jurisdictional High Court , then there was no jurisdiction to revise...

  9. Validity of recovery proceedings - Non payment of 50% of the tax by December 31, 2013 as per the VCES scheme - department has power to initiate recovery proceedings on...

  10. Jurisdiction of the ITO u/s 281 - in order to declare a transfer as fraudulent u/s 281, an appropriate proceeding in accordance with law was required to be taken u/s 53...

 

Quick Updates:Latest Updates