https://www.taxtmi.com/caselaws?id=36326 The court quashed the order made under section 281 of the Income Tax Act, 1961, and the subsequent sale proclamation for specific properties. The court emphasized that transfers with intent to defraud are void only concerning claims from pending proceedings, not for other demands unrelated to the transfer's timing. As assessments for the relevant years had been set aside, the sale proclamation for tax recovery was deemed infructuous. The court found the order lacked legal sanction, leading to its annulment, and the withdrawal of the sale proclamation without costs awarded to either party. en-us Wed, 18 Feb 1976 00:00:00 +0530 Sat, 20 Mar 2010 16:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36326 The court quashed the order made under section 281 of the Income Tax Act, 1961, and the subsequent sale proclamation for specific properties. The court emphasized that transfers with intent to defraud are void only concerning claims from pending proceedings, not for other demands unrelated to the transfer's timing. As assessments for the relevant years had been set aside, the sale proclamation for tax recovery was deemed infructuous. The court found the order lacked legal sanction, leading to its annulment, and the withdrawal of the sale proclamation without costs awarded to either party. Case-Laws Income Tax Wed, 18 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36326