https://www.taxtmi.com/caselaws?id=757378 An executing court cannot enlarge a consent decree by imposing a personal tax liability on the judgment-debtor where the decree only required transfer of the property and execution of conveyancing documents. The court rejected the request to compel an undertaking for tax responsibility because the decree did not create that obligation and the transfer deed showed the company as vendor. The remaining prayers relating to surrender value and other liabilities also failed at the execution stage because factual proof was lacking, so no further relief could be granted on the existing record. en-us Fri, 02 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757378 An executing court cannot enlarge a consent decree by imposing a personal tax liability on the judgment-debtor where the decree only required transfer of the property and execution of conveyancing documents. The court rejected the request to compel an undertaking for tax responsibility because the decree did not create that obligation and the transfer deed showed the company as vendor. The remaining prayers relating to surrender value and other liabilities also failed at the execution stage because factual proof was lacking, so no further relief could be granted on the existing record. Case-Laws Income Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757378