https://www.taxtmi.com/caselaws?id=247969 Section 281 of the Income-tax Act, 1961 was treated as a declaratory provision and not as a source of adjudicatory power for the Income Tax Officer to decide the validity of a transfer. A sale deed could be declared void against the tax claim only through proceedings taken in accordance with law, including a suit for declaration under section 53 of the Transfer of Property Act, 1882. The authority therefore could not itself pronounce the conveyance void merely because tax proceedings were pending, and the impugned order was unsustainable. en-us Thu, 22 May 2014 00:00:00 +0530 Sat, 21 Feb 2015 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247969 Section 281 of the Income-tax Act, 1961 was treated as a declaratory provision and not as a source of adjudicatory power for the Income Tax Officer to decide the validity of a transfer. A sale deed could be declared void against the tax claim only through proceedings taken in accordance with law, including a suit for declaration under section 53 of the Transfer of Property Act, 1882. The authority therefore could not itself pronounce the conveyance void merely because tax proceedings were pending, and the impugned order was unsustainable. Case-Laws Income Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247969