https://www.taxtmi.com/caselaws?id=10949 Rule 68B prescribed a three-year period for sale of attached property, and the Board's notification could not extend that statutory limit because section 119 did not authorise amendment of a rule made by Parliament. Rule 94 also could not support a substantive change to the prescribed period. On that reasoning, the notified extension was without effect, and the auction sale was treated as beyond time and set aside in favour of the assessee. en-us Mon, 09 Aug 2004 00:00:00 +0530 Tue, 28 Jul 2009 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10949 Rule 68B prescribed a three-year period for sale of attached property, and the Board's notification could not extend that statutory limit because section 119 did not authorise amendment of a rule made by Parliament. Rule 94 also could not support a substantive change to the prescribed period. On that reasoning, the notified extension was without effect, and the auction sale was treated as beyond time and set aside in favour of the assessee. Case-Laws Income Tax Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10949