Digitech Electronics Systems Pvt. Ltd. Vs Union of India & Ors. (Supreme Court of India)
The Supreme Court of India dismissed a special leave petition filed by Digitech Electronics Systems Pvt. Ltd., challenging the Bombay High Court’s dismissal of their writ petition. The case concerned a property attachment order from March 27, 2012.
The petitioner had sought to file objections to the attachment under Rule 11 of Schedule II of the Income Tax Act, 1961, arguing that as the current owner in possession of the property, they were entitled to an opportunity to be heard. The petitioner had allegedly purchased the property via a sale agreement dated July 16, 2021.
The Supreme Court, however, found no merit in the petitioner’s challenge. The court reasoned that since the property was attached in 2012, long before the petitioner’s alleged purchase in 2021, the petitioner was “nowhere in the picture” at the time of the attachment. The Court further noted that the petitioner had not “perfected his title” to the property despite the sale agreement, and therefore, could not maintain any objections. The court upheld the High Court’s decision and dismissed the petition.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. The delay of 18 days in refiling the present petition is condoned in the facts and circumstances of the case. Accordingly, I.A. No. 183253/2025 is allowed.
