https://www.taxtmi.com/caselaws?id=24374 Section 281 of the Income-tax Act is a substantive declaration of law, in pari materia with section 53 of the Transfer of Property Act, and not a complete adjudicatory code. The Income-tax Officer's expression of opinion or intention under that provision is only a preliminary step in aid of tax recovery; it does not finally declare a transfer void against the Revenue or conclusively determine title, fraud, or the parties' substantive rights. A civil suit and the ordinary recovery process remain available, so the provision does not vest exclusive or final deciding power in the Income-tax Officer. en-us Fri, 09 Jan 1981 00:00:00 +0530 Tue, 19 Jan 2010 15:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24374 Section 281 of the Income-tax Act is a substantive declaration of law, in pari materia with section 53 of the Transfer of Property Act, and not a complete adjudicatory code. The Income-tax Officer's expression of opinion or intention under that provision is only a preliminary step in aid of tax recovery; it does not finally declare a transfer void against the Revenue or conclusively determine title, fraud, or the parties' substantive rights. A civil suit and the ordinary recovery process remain available, so the provision does not vest exclusive or final deciding power in the Income-tax Officer. Case-Laws Income Tax Fri, 09 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24374