Recovery proceedings - Attachment of property - ownership over ...

Income Tax

June 29, 2021

Recovery proceedings - Attachment of property - ownership over the property in respect of which the petitioner is now seeking to exercise an exclusive right as an owner - In the facts of the case what is evident is that, the so-called transfer of undivided share in the land by the two brothers namely the paternal uncles of the petitioner in favour of the petitioner’s father has not been proved. Such transfer would been contrary to Section 281 inasmuch as notice under Section 158BD had been initiated - HC

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Recovery proceedings - Attachment of property - ownership over ...

Income Tax

June 29, 2021

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