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 3^rd 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 p

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