https://www.taxtmi.com/caselaws?id=23714 The court dismissed the original petition seeking the return of a title deed used as security for tax payment, citing complexity in determining the deed's intended purpose. It was found that the deed may have been provided for the arrears of the petitioner's deceased father, not the petitioner himself. The court emphasized the need for factual evaluation beyond Article 226 proceedings and denied jurisdiction in resolving disputes related to title deeds used as security for tax arrears. en-us Fri, 05 Jan 1990 00:00:00 +0530 Wed, 23 Dec 2009 18:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23714 The court dismissed the original petition seeking the return of a title deed used as security for tax payment, citing complexity in determining the deed's intended purpose. It was found that the deed may have been provided for the arrears of the petitioner's deceased father, not the petitioner himself. The court emphasized the need for factual evaluation beyond Article 226 proceedings and denied jurisdiction in resolving disputes related to title deeds used as security for tax arrears. Case-Laws Income Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23714