https://www.taxtmi.com/caselaws?id=14868 The court set aside the Income-tax Officer's order declaring the purchases as void under section 281(1) of the Income-tax Act, 1961. It held that only courts, not tax authorities, can declare transactions void. The petitioners, purchasers of properties, had their sale deeds duly registered after income-tax clearance, establishing their title. The court emphasized that the Officer lacked jurisdiction and exceeded authority in making such declarations, allowing the writ petitions and closing the related cases. en-us Thu, 05 Nov 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14868 The court set aside the Income-tax Officer's order declaring the purchases as void under section 281(1) of the Income-tax Act, 1961. It held that only courts, not tax authorities, can declare transactions void. The petitioners, purchasers of properties, had their sale deeds duly registered after income-tax clearance, establishing their title. The court emphasized that the Officer lacked jurisdiction and exceeded authority in making such declarations, allowing the writ petitions and closing the related cases. Case-Laws Income Tax Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14868