https://www.taxtmi.com/caselaws?id=28726 Tax recovery sales under Schedule II of the Income-tax Act are not invalid merely because an interim stay in assessment proceedings was partial or the assessee later obtained a substantial reduction in demand; once the auction has been held, confirmation is not displaced absent a successful challenge under the recovery rules. Objections based on non-service of notice or irregularity in publishing the sale must be pursued under the special remedy in Rule 61, and a renewed proclamation after adjournment does not require fresh notice in the circumstances noted. The sale was treated as valid, and the writ challenge failed. en-us Thu, 18 Feb 1982 00:00:00 +0530 Thu, 25 Feb 2010 11:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28726 Tax recovery sales under Schedule II of the Income-tax Act are not invalid merely because an interim stay in assessment proceedings was partial or the assessee later obtained a substantial reduction in demand; once the auction has been held, confirmation is not displaced absent a successful challenge under the recovery rules. Objections based on non-service of notice or irregularity in publishing the sale must be pursued under the special remedy in Rule 61, and a renewed proclamation after adjournment does not require fresh notice in the circumstances noted. The sale was treated as valid, and the writ challenge failed. Case-Laws Income Tax Thu, 18 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28726