Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
This case involves a challenge to a garnish order issued by tax authorities for recovering income tax and penalties. The High Court, considering the Supreme Court's order, disposed of the petition with directions to the revenue authorities. They must decide the application for waiver of pre-deposit and urgent hearing within one month, passing a reasoned order. Until then, no coercive action can be taken against the petitioner. Additionally, since the appeal is pending for over a year, the authorities must decide it expeditiously, preferably within three months, without further delay.
This case involves a challenge to a garnish order issued by tax authorities for recovering income tax and penalties. The High Court, considering the Supreme Court's order, disposed of the petition with directions to the revenue authorities. They must decide the application for waiver of pre-deposit and urgent hearing within one month, passing a reasoned order. Until then, no coercive action can be taken against the petitioner. Additionally, since the appeal is pending for over a year, the authorities must decide it expeditiously, preferably within three months, without further delay.
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