Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
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