https://www.taxtmi.com/caselaws?id=12480 The court upheld the single judge's decision in a case challenging certificate proceedings and notices under the Income-tax Act. The trust deed was contested as revocable by the Revenue, alleging fraudulent creation to defraud creditors. The court dismissed the appeal, allowing the Revenue to pursue legal action to void the transfer under section 281. The judgment emphasized the importance of following proper legal procedures and clarified jurisdictional limitations on the Revenue's authority in such matters. The Revenue was granted three months to initiate proceedings to set aside the trust deed, with the writ petitioners barred from challenging on limitation grounds within the specified timeframe. en-us Thu, 20 Dec 2001 00:00:00 +0530 Thu, 25 Feb 2010 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12480 The court upheld the single judge's decision in a case challenging certificate proceedings and notices under the Income-tax Act. The trust deed was contested as revocable by the Revenue, alleging fraudulent creation to defraud creditors. The court dismissed the appeal, allowing the Revenue to pursue legal action to void the transfer under section 281. The judgment emphasized the importance of following proper legal procedures and clarified jurisdictional limitations on the Revenue's authority in such matters. The Revenue was granted three months to initiate proceedings to set aside the trust deed, with the writ petitioners barred from challenging on limitation grounds within the specified timeframe. Case-Laws Income Tax Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12480