https://www.taxtmi.com/caselaws?id=16518 A transfer of house property made while tax arrears and pending assessment proceedings existed was treated as void against the revenue under section 281, and the attachment could continue. No rule required the department to proceed first against one attached asset before another, so the earlier attached Chandigarh property could be proceeded against. The limitation objection under rule 68B failed because the attached property fell within the special regime for pre-1 June 1992 attachments and the period of court-ordered stay had to be excluded. The plea of mala fides also failed for want of supporting material, leaving the recovery steps undisturbed. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 08 Sep 2009 12:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16518 A transfer of house property made while tax arrears and pending assessment proceedings existed was treated as void against the revenue under section 281, and the attachment could continue. No rule required the department to proceed first against one attached asset before another, so the earlier attached Chandigarh property could be proceeded against. The limitation objection under rule 68B failed because the attached property fell within the special regime for pre-1 June 1992 attachments and the period of court-ordered stay had to be excluded. The plea of mala fides also failed for want of supporting material, leaving the recovery steps undisturbed. Case-Laws Income Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16518