https://www.taxtmi.com/caselaws?id=381681 A purchaser seeking protection under the proviso to Section 281 for an attached property must first establish bona fide purchase, adequate consideration, and absence of notice before the Tax Recovery Officer. Because the factual foundation for that statutory protection had not yet been placed before the competent recovery authority, immediate writ quashing of the recovery communication was not granted. The applicant was directed to appear before the Tax Recovery Officer and adduce supporting evidence, while coercive steps were stayed until that exercise was completed. en-us Tue, 11 Jun 2019 00:00:00 +0530 Sun, 16 Jun 2019 06:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381681 A purchaser seeking protection under the proviso to Section 281 for an attached property must first establish bona fide purchase, adequate consideration, and absence of notice before the Tax Recovery Officer. Because the factual foundation for that statutory protection had not yet been placed before the competent recovery authority, immediate writ quashing of the recovery communication was not granted. The applicant was directed to appear before the Tax Recovery Officer and adduce supporting evidence, while coercive steps were stayed until that exercise was completed. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381681