https://www.taxtmi.com/caselaws?id=5545 The Supreme Court upheld the validity of the property sale for tax recovery, emphasizing the tax dues as a first charge on the estate. It clarified that certain Income-tax Act provisions were not applicable as the estate was sold by consensus to settle the tax dues. The Court rejected objections under the Civil Procedure Code and declined to interfere in directing additional payments to the auction-purchaser, granting six months for the appellants to vacate the property. en-us Fri, 04 Oct 1996 00:00:00 +0530 Wed, 26 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5545 The Supreme Court upheld the validity of the property sale for tax recovery, emphasizing the tax dues as a first charge on the estate. It clarified that certain Income-tax Act provisions were not applicable as the estate was sold by consensus to settle the tax dues. The Court rejected objections under the Civil Procedure Code and declined to interfere in directing additional payments to the auction-purchaser, granting six months for the appellants to vacate the property. Case-Laws Income Tax Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5545