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2007 (8) TMI 270 - HC - Income TaxSale of the shop declared as null and void by Respondent no. 3 - Held that:- The action of respondent No. 3 in declaring that the transfer of property in favour of the petitioners be void is clearly without jurisdiction. The impugned order also attracted civil consequences. Respondent No. 3 before passing any such order ought to have given opportunity to petitioners if in law respondent No. 3 could exercise jurisdiction under section 281. That opportunity was also not given. The order, therefore, must also be set aside for violation of the principles of natural justice and fair play.Petition will have to be allowed. We make it clear that the respondents are entitled to proceed against the suit property, by following the due procedure.
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