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2013 (10) TMI 651 - HC - Income TaxProvisional attachment - attachment of plots after sale by the assessee - Order u/s 281B - Petitioner contended that after selling these plots, they continued to remain in possession of various plots - when they proposed to alienate the plots, they were informed by the Sub-Registrar, the 3 rd respondent, that the documents would not be entertained for registration in view of the attachment order passed by the Income Tax Authorities under Section 281-B of the Income Tax Act, 1961 – Held that:- Even if the petitioners present a document for registration in respect of their plots in the subject survey numbers the document is bound to be rejected owing to the attachment order passed by the Income Tax Authorities - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - The 3rd respondent would therefore have to undertake identification of the plots in Taj Baba Nagar owned by SIMS and limit the attachment effected under Section 281-B of the Income Tax Act, 1961, to such plots alone - The said attachment can have no effect over the plots belonging to third parties in the said survey numbers – Decided in favour of Petitioner.
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