Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
An attachment and proclamation of sale under the tax recovery...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismissed
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
An attachment and proclamation of sale under the tax recovery scheme was challenged as barred by the threeyear limitation in Rule 68B. The court held that where a party bypasses seeking a certificate of appeal and files a special leave petition, the assessment did not attain finality until the Supreme Court dismissed the SLP, so limitation is reckoned from the end of that financial year; the challenged proclamation (12.06.2018) fell within the Limitation period and is valid. Failure to sell within the period triggers a statutory vacation of the attachment, but Part III does not extinguish other rights to recover dues; a subsequent limited certificate claim did not prevail. Writ petition dismissed.
An attachment and proclamation of sale under the tax recovery scheme was challenged as barred by the threeyear limitation in Rule 68B. The court held that where a party bypasses seeking a certificate of appeal and files a special leave petition, the assessment did not attain finality until the Supreme Court dismissed the SLP, so limitation is reckoned from the end of that financial year; the challenged proclamation (12.06.2018) fell within the Limitation period and is valid. Failure to sell within the period triggers a statutory vacation of the attachment, but Part III does not extinguish other rights to recover dues; a subsequent limited certificate claim did not prevail. Writ petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
