Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 683 - HC - Income TaxRecovery of Tax- The Petitioner claimed to be the legal heir of P, who was said to have purchased the property from DCG out of stridhan. The tax Recovery Officer sole the property by auction to recover the income tax dues of D rejecting the claim of the petitioner that the real owner of the property was P and not D. in the writ petition challenging the validity of the order dated August 6, 2007, the petitioner contended that the scope of enquiry under Rule 11 was limited and was confined only to a summary investigation as regard possession and that the tax recovery officer could not decide the title of the property. Held that- the provisions of the various sub-rules under rule 11, it becomes apparent that the Tax Recovery Officer is duly empowered to investigate any claim or objection in connection to attachment or sale of a property in the manner set out therein. In the instant case, it is seen that the Tax Recovery Officer has not made the slightest deviation from the strict letters of law which govern his power and jurisdiction under rule 11, while the petitioner was given liberty to approach the competent civil court for appropriate relief. The Tax Recovery Officer was given 45 days to finalize the sale to enable the petitioner to approach the competent civil court.
|