Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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The Delhi High Court issued a Restraint Order on a locker, which the bank objected to due to lack of the official Revocation Order from the Income Tax Department. The Court noted that the Revocation Order dated 17th October, 2012 was served on the bank manager, confirming its authenticity. As the Restraint Order on the locker was revoked by the Income Tax Department, the petitioners are directed to be granted access to their locker. The bank must remove the Restraint Order and allow the petitioners to access their lawful assets.
The Delhi High Court issued a Restraint Order on a locker, which the bank objected to due to lack of the official Revocation Order from the Income Tax Department. The Court noted that the Revocation Order dated 17th October, 2012 was served on the bank manager, confirming its authenticity. As the Restraint Order on the locker was revoked by the Income Tax Department, the petitioners are directed to be granted access to their locker. The bank must remove the Restraint Order and allow the petitioners to access their lawful assets.
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