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...
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A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
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