https://www.taxtmi.com/caselaws?id=352863 Section 281 of the Income-tax Act renders certain transfers void against the Revenue, but it does not itself confer adjudicatory power on the Tax Recovery Officer to declare a transfer null and void. Rule 16 of the Second Schedule governs the effect of notice and attachment in recovery proceedings, but it does not enlarge that authority or permit the officer to decide the validity of the transfer under section 281. Where the Revenue asserts that a transfer is void as against its claim, the proper course is to seek a declaration from the civil court. A nullity declaration made by the Tax Recovery Officer in recovery proceedings is therefore beyond jurisdiction. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 27 Aug 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352863 Section 281 of the Income-tax Act renders certain transfers void against the Revenue, but it does not itself confer adjudicatory power on the Tax Recovery Officer to declare a transfer null and void. Rule 16 of the Second Schedule governs the effect of notice and attachment in recovery proceedings, but it does not enlarge that authority or permit the officer to decide the validity of the transfer under section 281. Where the Revenue asserts that a transfer is void as against its claim, the proper course is to seek a declaration from the civil court. A nullity declaration made by the Tax Recovery Officer in recovery proceedings is therefore beyond jurisdiction. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352863