https://www.taxtmi.com/caselaws?id=14545 The court found the order of the Income-tax Commissioner, Jalandhar, exercising the powers of the Tax Recovery Commissioner, to be without jurisdiction and quashed it. The orders confirming the sale and issuing a sale certificate were declared illegal as no valid sale had occurred. The court held that the sale of the attached property was invalid due to lack of authority in allowing a private sale without auction. The argument of promissory estoppel was rejected. The writ petition partly succeeded, with the court quashing the order lacking jurisdiction but not confirming the invalid sale orders. en-us Fri, 03 Nov 2000 00:00:00 +0530 Fri, 17 Jul 2009 11:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14545 The court found the order of the Income-tax Commissioner, Jalandhar, exercising the powers of the Tax Recovery Commissioner, to be without jurisdiction and quashed it. The orders confirming the sale and issuing a sale certificate were declared illegal as no valid sale had occurred. The court held that the sale of the attached property was invalid due to lack of authority in allowing a private sale without auction. The argument of promissory estoppel was rejected. The writ petition partly succeeded, with the court quashing the order lacking jurisdiction but not confirming the invalid sale orders. Case-Laws Income Tax Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14545