1991 (8) TMI 76 - HC - Income Tax

Summary

Balram Saha was detained under COFEPOSA in 1987. Competent Authority issued notice for property forfeiture. Authority ordered forfeiture of house worth Rs. 15,500. Appellant argued house belonged to wife. Competent Authority's order set aside due to errors in bifurcation and impracticality. Appeal allowed, Competent Authority to reconsider the case.