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Tax Recovery Officer cannot declare sale by assessee to 3rd party as void
Case Law Details
- Case Name
- K. N. Subramaniam Vs PCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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K. N. Subramaniam Vs PCIT (Madras High Court)
Background:
This case involves a dispute between a taxpayer (the fourth respondent), the Income Tax Department, and a third-party buyer (the petitioner) of the taxpayer’s property. The taxpayer owed outstanding taxes to the Income Tax Department. While the tax proceedings were ongoing, the taxpayer sold the property to the petitioner.
Issue:
The Income Tax Department, through the Tax Recovery Officer (TRO), attached the property for recovery of tax dues. The petitioner challenged the attachment, claiming ownership of the property through the ...
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