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2008 (5) TMI 12 - SC - Income TaxAuction of attached property by the Income Tax Department for recovery of debt - The appellant (the firm) and its partners were in arrears of tax demand for one AY was enforced but for another years was stayed - agricultural lands owned by the partners of the appellant firm at Bodametlapalem had been attached and sold in public auction on 5.8.1996 - appellant sought to be vitiated on ground that the land in the auction notice was mentioned as dry lands - appeal dismissed
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