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2005 (9) TMI 38 - BOMBAY HIGH COURTWhere an immovable property attached for recovery of any tax, interest, penalty or any other sum under the Income-tax Act, 1961 is sold beyond the period of limitation prescribed by rule 68B of the Second Schedule to the Income-tax Act, 1961, whether such sale is a valid sale - the petition succeeds. The sale of the immovable property held on March 30, 2004 beyond the period of limitation prescribed under rule 68B of the Second Schedule of the Income-tax Act is quashed and set aside. We are not expressing any opinion as to whether the said immovable property can be attached again and sold for recovery of the dues, because, that is not an issue raised in this petition
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