Taxpayer Wins Legal Battle Over Illegal Auction for 1947-48 Assessment Year After 45 Years

Gokal Chand Rattan Chand Vs Union of India and others (Punjab and Haryana High Court) The petitioner has preferred this writ petition as a member of the Hindu Undivided Family (hereinafter referred to as ‘HUF’) assailing the auction of sale conducted by the respondents of the properties owned by the HUF and individually by the members of the HUF to recover the tax assessed against the HUF. 2. Briefly, the contentions raised by the petitioner are that the Rattan Trust was a non-charitable trust created by registered deed executed on 28.03.1942. It is asserted that besides other donations, d...