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2019 (8) TMI 741 - HC - Indian LawsRecovery proceedings - appellants are the purchasers of immovable property in an auction sale conducted under the Rules in the Second Schedule of the Income Tax Act, 1961 - writ petition was filed by the mother stating that whereabouts of her son were not known and she was not able to contact him - HELD THAT:- We are of the considered view that the Recovery Officer and the Tribunal have to dispose of the review and the appeal, untrammeled by any of the observations made in the impugned judgment. It would be proper for the parties to raise all their contentions, including the question regarding maintainability of the appeal and the review petition, before the authorities concerned. Additional respondents in the appeals has requested that a direction may be given to the Tribunal to dispose of the appeal pending before it only after the disposal of the review petition which was filed by the writ petitioner before the Recovery Officer. The review petition filed by the writ petitioner against the dismissal if already not disposed of, shall be disposed of by the Recovery Officer within a period of two months from today. Writ petitioner before the Tribunal shall be disposed of by the Tribunal only after disposal of the aforesaid review petition. The appeal shall be disposed of by the Tribunal within a period of three months from the date of disposal of the aforesaid review petition. However, if the review petition has already been disposed of by the authority concerned, the Tribunal shall dispose of the aforesaid appeal within a period of three months from today. It is made clear that the parties are at liberty to raise all their contentions before the authority concerned and the Tribunal, including the contentions regarding maintainability of the review petition and the appeal. The Recovery Officer and the Tribunal shall dispose of the review petition and the appeal, untrammeled by any of the observations contained in the impugned judgment.
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