Tax Recovery Officer doesn’t have jurisdiction to declare sale of property as void: Madras High Court

K. N. Subramaniam Vs PCIT (Madras High Court) Madras High Court held that Tax Recovery Officer cannot declare sale made by the assessee in favour of 3rd party as void. It is the function of civil court to declare a transaction as null and void and the Tax Recovery Officer cannot exercise the said function. Facts- The present litigation is between the petitioner and the fourth respondent and the Income Tax Department. The fourth respondent appears as a party in person. Notably, the 4th respondent defaulted in payment of tax, accordingly, the respondent Income Tax authorities issued a Demand Not...