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2018 (3) TMI 586 - HC - Income TaxRecovery of dues of the erstwhile owners of the property - attachment orders - Benefit of amnesty scheme framed by the Government rejected - Held that:- Firstly, when the petitioner purchased the properties, no charge of the department was reflected in the revenue records. There is nothing on record to suggest that to defeat the interest of the revenue, erstwhile owners had transferred the properties to the petitioner who happen to be close relatives or that the transfer was without full consideration. The element of transfer being fraudulent is therefore, not established. Secondly, even in terms of section 47, the case of the department is that such transfer was void. The transfer took place in the year 2007. No action was taken by the department for nearly 10 years. It was only when the petitioner asked for benefit of amnesty scheme the said view was taken. Even on ground of delay, laches and inaction, the department cannot be allowed to open such old issues. In the present case, the petitioner did apply before the last date, nevertheless, his offer was conditional. The petitioner did not make payment of tax dues. He only indicated that he has a buyer and who also would pay the tax dues on a condition that department will thereafter lift the attachment on the properties. This was not an unconditional application for benefit of amnesty scheme. The amnesty scheme would be in the nature of an invitation by the Government and applying dealer would be making an offer. Such offer had to be unconditional. The petitioner therefore, did not make the application in proper requirement of the scheme. He did not deposit the amount. In any case, his offer that is, buyer would pay the amount provided the Government would agree to lift the attachment was not a valid offer. Whether the attachment would be lifted or not depend on various circumstances and not mere offer to pay the principal tax. The petitioner's request for being granted belated benefit of the amnesty therefore, must fail, despite our conclusion to the first issue regarding the legality of the Government's stand of insisting that either the erstwhile owners or the petitioner must clear the dues of such owners from whom the petitioner had purchased the properties in question. - Decided against the revenue.
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