1989 (6) TMI 31

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..... father was a partner in a firm and had been assessed to income-tax. That was, however, a story of long time back in 1957-58. Tax remaining unpaid, recovery proceedings were set in motion. Things drifted like that till March 17, 1967, when the property referred to in the original petition was brought to sale. Soon thereafter, the assessee bid good bye to all his earthly worries. It was thereafter .....

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..... ted that the assessment did pertain to the assessment year 1957-58, a period much prior to the enactment and enforcement of the provisions of Schedule II to the Income-tax Act, 1961. If, in the light of the existing provisions, the recovery officials pursued the steps without demur, doubt or dispute and if the proceedings had resulted in a sale which has become final almost two decades earlier, th .....

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