2025 (2) TMI 873

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..... Counsel for the parties. 2. Rule. 3. Mr. Suresh Kumar waives service after Rule. 4. So far as interim relief is concerned, we are satisfied that no case has been made for a grant of unconditional stay on the proclamation and sale of the immovable property of which the Petitioner is the joint owner. 5. The Petitioner has not challenged the order under Section 179 of the IT Act holding her joint .....

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..... ct of the Petitioner is important. The fact that the Petitioner or the Company are unwilling to pay any taxes, though the tax demands have attained finality, is also relevant. The fact that none of the foundational orders are challenged is important. The fact that no severe financial hardships are pleaded or urged is also important. 7. In the case of Assistant Collector of Central Excise, Chandan .....

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..... order accordingly. 9. In any event, we clarify that this interim order only restrains the Respondents from selling the attached property. Based on this interim relief, the Petitioner must not deal with the attached property or otherwise sell, transfer, convey, or create any third-party rights in it. In fact, the Petitioner is directed to maintain the status quo regarding this property, which is t .....

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