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2005 (5) TMI 50 - HC - Income TaxOrders of attachment - Section 281B – ownership of property - it was held by the Commissioner in the impugned order that since the ownership of the said property in question has not been transferred by executing a registered deed of conveyance respondent No. 9 cannot be said to have ceased to be the owner and the petitioner has not acquired any title in the property. It was further observed by the Commissioner that the petitioner had not taken possession of the same – applicant submit that impugned orders are bad in law - We hold the order of attachment relating to the portion of the property claimed and held by the petitioner is not sustainable under the law and the same is set aside. The writ petition is thus allowed.
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