Property Buyer Cannot Challenge Pre-Existing Income Tax Attachment: SC

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 h...