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2011 (3) TMI 623 - HC - Income TaxRecovery of income-tax dues - Appeal against the order of Tax Recovery Officer - Sale of immovable property - Rule 63(2), Rule 86 - Delay in filing an appeal - rule 86 of the rules gives a statutory right of filing an appeal against the original order of the Tax Recovery Officer passed under the provisions of the rules contained in Schedule which is not conclusive in nature. Such an appeal is to be presented within 30 days from the date of the order. It may be noted that there is no provision for condoning the delay, if any, in presentation of such an appeal. Mention of wrong provision in the appeal - Held that:- mere mentioning of a wrong provision in appeal would not take away the statutory right of the petitioner, if the appeal is otherwise provided under the statute and is maintainable. appeal against the order of Tax Recovery officer - Held that:- the appeal of the petitioner in addition to challenging the sale certificate was also directed against the order of the Tax Recovery Officer dated April 25, 1988 passed under rule 63(1) of the rules confirming the auction sale which is not a conclusive order and as such is open to appeal under rule 86 of the Rules. - Appeal is maintainable. Period of limitation for filing an appeal - apparently there is delay of 117 days from the date of order - date of order versus date of service of order - Held that:- the date of knowledge of the order, according to the petitioner is August 18, 1988 and the date of actual service and communication undisputedly happens to be August 29, 1988. The appeal was preferred on September 19, 1988. On September 18, 1988 there was a holiday. Thus, the appeal was within limitation both from the date of knowledge of the order and its service.
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