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2019 (2) TMI 1594 - HC - Income TaxAuction sale - attachment of immovable properties of the petitioner's grandparents - Petitioner is daughter of Jagdish Hendre, the son of the late couple who had predeceased his parents - Petitioner's grandparents [grandparents had died intestate] are the assessee in default - proposed sale is hit by the limitation period prescribed under Rule 68B of the second schedule of the Income Tax Act - There is no clarity about the total dues of the department from the petitioner's grandparents - HELD THAT:- We had heard learned Advocates for the parties on the question of interim relief. Having thus heard the Advocates, it would prima facie appear that the auction proceedings are being conducted after several years of the department ordering assessment of the properties. Dues of the deceased assessees' had arisen in relation upto the assessment year 1999-2000. A serious question of the action of the department being within the period of limitation under Rule 68B would arise. Prima facie we do not think that the departmental authorities are correct in contending that such period would commence only after the computation of interest and order asking the assessees to pay such interest is passed. In that view of the matter, we would not permit the conduct of the auction. In the result, the petition my be adjourned for further hearing on 7th March, 2019. By way of adinterim relief, the auction of the properties in question is stayed. Petitioner shall ensure service of this order on private respondents.
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