https://www.taxtmi.com/caselaws?id=32808 The court upheld the Tax Recovery Officer's jurisdiction to declare the lease as invalid, determining the applicability of Rule 39 over Rule 40. The suit was deemed not maintainable due to the lease's invalidity, leading to the dismissal of the appellant's claims. The court supported the finding that the lease agreements were created to defraud tax authorities, justifying the immediate delivery of possession ordered by the Single Judge. The court affirmed the original judgment, emphasizing adherence to legal procedures and the TRO's role in evaluating claims of bona fide resistance. en-us Tue, 19 Aug 2008 00:00:00 +0530 Tue, 14 Jun 2011 04:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32808 The court upheld the Tax Recovery Officer's jurisdiction to declare the lease as invalid, determining the applicability of Rule 39 over Rule 40. The suit was deemed not maintainable due to the lease's invalidity, leading to the dismissal of the appellant's claims. The court supported the finding that the lease agreements were created to defraud tax authorities, justifying the immediate delivery of possession ordered by the Single Judge. The court affirmed the original judgment, emphasizing adherence to legal procedures and the TRO's role in evaluating claims of bona fide resistance. Case-Laws Income Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32808