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2013 (12) TMI 145 - HC - Income TaxAttachment of rent order – Held that:- The petitioner's claim as to exclusive ownership of the attached property is based upon a compromise decree. The petitioner also alleges that his wife is owner of the land pursuant to a gift deed and that she has constructed the shops, rent whereof has been attached - Apart from the legality of the decree and ownership of the property, adjudication of this petition would involve consideration of the status of Raj Kumar Basisht and his HUF, constitution of the firm on the relevant date and liability of its partners, and other disputed questions of fact which would necessarily require parties to lead evidence - The petitioner's prayer for quashing of the attachment is so intrinsically linked to answers to these disputed questions as to be inseparable. The petitioner is required to seek his remedy by approaching a civil court for declaration of his title – The petition is dismissed.
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