https://www.taxtmi.com/caselaws?id=462080 The Gujarat HC dismissed a writ petition challenging an auction sale of agricultural land for recovery of outstanding dues. The petitioner contested procedural lapses and violation of natural justice when ITO acted as bidder in absence of other bidders. The court found the petition lacked merit due to excessive delay and acquiescence. Despite grievances about auction procedure, petitioner failed to raise objections for four years after sale confirmation in 2003, only filing petition in 2007. The court held petitioner had adequate opportunity to challenge proceedings earlier but chose not to act, making discretionary relief inappropriate under delay and laches principles. en-us Mon, 21 Dec 2009 00:00:00 +0530 Tue, 20 May 2025 17:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462080 The Gujarat HC dismissed a writ petition challenging an auction sale of agricultural land for recovery of outstanding dues. The petitioner contested procedural lapses and violation of natural justice when ITO acted as bidder in absence of other bidders. The court found the petition lacked merit due to excessive delay and acquiescence. Despite grievances about auction procedure, petitioner failed to raise objections for four years after sale confirmation in 2003, only filing petition in 2007. The court held petitioner had adequate opportunity to challenge proceedings earlier but chose not to act, making discretionary relief inappropriate under delay and laches principles. Case-Laws Income Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462080