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    <title>2021 (6) TMI 997 - MADRAS HIGH COURT</title>
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    <description>Where title to attached property is seriously disputed and the Revenue alleges that transfers are void under section 281 of the Income-tax Act, 1961, the High Court will not decide the title controversy in summary writ proceedings under Article 226. The Court noted that the petitioner relied on family settlement documents, but the ownership chain and transfer validity remained contested, with prior and pending recovery proceedings also on record. In that setting, the attachment notice under section 226(3) was not interfered with, and the claimant was directed to seek appropriate civil remedies to establish any property rights.</description>
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    <pubDate>Wed, 16 Jun 2021 00:00:00 +0530</pubDate>
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      <title>2021 (6) TMI 997 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=409101</link>
      <description>Where title to attached property is seriously disputed and the Revenue alleges that transfers are void under section 281 of the Income-tax Act, 1961, the High Court will not decide the title controversy in summary writ proceedings under Article 226. The Court noted that the petitioner relied on family settlement documents, but the ownership chain and transfer validity remained contested, with prior and pending recovery proceedings also on record. In that setting, the attachment notice under section 226(3) was not interfered with, and the claimant was directed to seek appropriate civil remedies to establish any property rights.</description>
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      <pubDate>Wed, 16 Jun 2021 00:00:00 +0530</pubDate>
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