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Tax Recovery Officer cannot examine whether transfer is void or not
Case Law Details
- Case Name
- Nitin Nagarkar Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Nitin Nagarkar Vs ITO (Bombay High Court)
The Supreme Court in Tax Recovery Officer V/s. Gangadhar Vishwanath Ranade (1998) 100 Taxman 236 (SC), while confrming the Division Bench judgment of the Bombay High Court held that the Tax Recovery Officer (TRO) could not have examined, whether the transfer was void under Section 281 of Income Tax Act, 1961 and that his adjudication of the transfer as being void under Section 281, was without jurisdiction and that the jurisdiction of TRO relates to examining possession, and only incidentally, any question of right to possession as claimed by the objec...
