https://www.taxtmi.com/caselaws?id=32202 The court dismissed the Writ Appeal challenging the property attachment and ownership claims, ruling in favor of the respondents. The appellant's arguments regarding the inapplicability of revision under Section 264 of the Income Tax Act to third-party property attachment were rejected. Despite the appellant's assertions of oral gifts from her ex-husband, the court found insufficient evidence to support her claims. The Tax Recovery Officer's decision to declare the gift deeds void was upheld, emphasizing the need for concrete proof in ownership disputes. The court concluded that the lack of evidence supporting the oral gifts led to the dismissal of the appeal, with no costs awarded. en-us Tue, 21 Oct 2008 00:00:00 +0530 Sat, 24 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32202 The court dismissed the Writ Appeal challenging the property attachment and ownership claims, ruling in favor of the respondents. The appellant's arguments regarding the inapplicability of revision under Section 264 of the Income Tax Act to third-party property attachment were rejected. Despite the appellant's assertions of oral gifts from her ex-husband, the court found insufficient evidence to support her claims. The Tax Recovery Officer's decision to declare the gift deeds void was upheld, emphasizing the need for concrete proof in ownership disputes. The court concluded that the lack of evidence supporting the oral gifts led to the dismissal of the appeal, with no costs awarded. Case-Laws Income Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32202