Tax Recovery Officer not authorized to declared mortgage as void-ab-initio

Sree Gokulam Chit and Finance Co. Pvt. Ltd. Vs Tax Recovery Officer (Madras High Court) Madras High Court held that Tax Recovery Officer doesn’t have authority to declare mortgage as void-ab-initio. Tax Recovery Officer can only enforce attachments under the Income Tax Act. Accordingly, this writ petition is disposed of. Facts- An immovable property was purchased by the third respondent herein under sale deed dated 26.02.2016 from Perfect Medical Enterprises (P) Limited. The third respondent had earlier filed the return of income for the Assessment Year (AY) 2011-12 electronically on 08....