TMI Blog2003 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, the respondent, Income-tax Department cannot collect the rent from the property unless an order has been passed by the authority that the source of investment has been made by the petitioner's sister and the property thus belongs to her. - - - - - Dated:- 25-8-2003 - Judge(s) : K. RAVIRAJA PANDIAN. JUDGMENT K. RAVIRAJA PANDIAN J. - With the consent of counsel for either side, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the request of the petitioner for lifting of attachment on immovable properties jointly owned by him and his sister would be considered after getting legal advice as it is the case of the Department that the source of investment has been made by the petitioner's sister. Now, the only complaint of the petitioner before this court, when the matter is taken up for orders, is that when the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court may pass orders. I heard the arguments of learned counsels appearing on either side. Having regard to the nature of the order of attachment of the property, that is protective in nature, I am of the view that the attachment so made in respect of the property cannot be now questioned. However, without there being any authority, the respondent, Income-tax Department cannot collect the rent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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