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2003 (12) TMI 42 - HC - Income TaxSchedule II , Rule. 68B, Income Tax Act, 1961 - This writ petition has been filed for quashing the notice dated March 26, 1997, published in the Hindi newspaper Rashtriya Sahara dated March 28, 1997, and to quash the recovery proceedings against the petitioner and for vacating the attachment - The petitioner has also prayed for quashing the sale of immovable properties of the petitioner and has also prayed for a mandamus restraining the respondents from selling immovable properties – All the orders became conclusive much before 1980 and the period of three years as given in rule 68B also expired much before the addition of rule 68B. Hence, rule 68B is not applicable to such orders which have become final and conclusive much before June 1, 1992. - Held that Rule 68B applies only in cases where a conclusive order was passed under section 245-1 or Chapter XX of the Act on or after June 1, 1992
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