Doctrine of constitutional priority - Certain transfers to be ...

Income Tax

October 9, 2023

Doctrine of constitutional priority - Certain transfers to be void u/s 281 - It is not in dispute that before filing of this Special Leave Petition, the auction sale has been completed. The documents produced on record show that the sale certificate has been issued and the auction purchasers have been placed in possession. Only on the basis of this factual aspect, we decline to entertain this SLP - Decided against revenue - SC

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Doctrine of constitutional priority - Certain transfers to be ...

Income Tax

October 9, 2023

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