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2014 (5) TMI 230 - KERALA HIGH COURTRecovery of arrears from third party - Revenue Proceeded against the property – Held that:- The petitioner is not an assessee nor is he indebted to the Income Tax Department - The property purchased by the subsequent purchaser in the year 2006 could only be the remaining property after the purchase effected by the petitioner in the year 2002 - it is always open for the concerned respondents to proceed against the said extent, without touching the property owned, possessed and enjoyed by the petitioner - the petitioner is set at liberty to approach the second respondent/Tax Officer, Range-I, by filing a proper application(stay petition) in this regard – Decided in favour of Assessee.
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