https://www.taxtmi.com/caselaws?id=12768 An order of the Tax Recovery Officer confirming a sale under the Second Schedule to the Income-tax Act remains an original order made in the course of the statutory sale process and is therefore appealable under rule 86(1). The fact that a sale becomes absolute on confirmation and payment of the purchase money does not make the confirmation order itself conclusive. Finality is expressly attached in the Schedule only where provided, such as in rule 10(2) for exemption-from-attachment issues; no similar conclusive status applies to sale confirmation. The appellate remedy was therefore available, and the contrary view was incorrect. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 21 May 2009 18:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12768 An order of the Tax Recovery Officer confirming a sale under the Second Schedule to the Income-tax Act remains an original order made in the course of the statutory sale process and is therefore appealable under rule 86(1). The fact that a sale becomes absolute on confirmation and payment of the purchase money does not make the confirmation order itself conclusive. Finality is expressly attached in the Schedule only where provided, such as in rule 10(2) for exemption-from-attachment issues; no similar conclusive status applies to sale confirmation. The appellate remedy was therefore available, and the contrary view was incorrect. Case-Laws Income Tax Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12768