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2022 (12) TMI 1385 - HC - Income TaxRecovery proceedings - want of conversion of leasehold right to ownership so as to enable dealing with the land for liquidating demands outstanding against the estate of Nanu Ram Agrawalla, since deceased - HELD THAT:- Clients seek conversion of lease hold to ownership. His clients are entitled to such conversion under the Act and the Rules. The fee for conversion stands deposited. In spite thereof, by impugned communication dated 20th February, 2019, the application for conversion was rejected as at this stage. Rejection purportedly at this stage is on allegation of his clients being involved in which subsequently there has been clarification that the property is not subject matter thereof. Furthermore, his clients have income tax dues and if the property is converted to ownership, recovery of those dues by sale of the property is likely to fetch better consideration. Learned advocate appears on behalf of Revenue and opposes the writ petition. He submits, his client has filed counter. Additional Government Advocate appears on behalf of State and prays for adjournment to obtain instructions. List for hearing and disposal on 4th January, 2023.
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