https://www.taxtmi.com/caselaws?id=779099 The HC dismissed the challenge to the attachment by the Tax Recovery Officer, upholding the Writ Court's order that the transfer of the immovable property after initiation of assessment proceedings was void under s.281 of the Income Tax Act and could not be protected as a bona fide purchase in summary writ proceedings. The court held the purchaser must establish bona fides by a civil suit, rejected reliance on the earlier SC authority as inapplicable after statutory amendment removing the requirement of fraudulent intent, found the transfer intended to defeat revenue recovery, and declined to interfere with the attachment. en-us Wed, 10 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 11:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779099 The HC dismissed the challenge to the attachment by the Tax Recovery Officer, upholding the Writ Court's order that the transfer of the immovable property after initiation of assessment proceedings was void under s.281 of the Income Tax Act and could not be protected as a bona fide purchase in summary writ proceedings. The court held the purchaser must establish bona fides by a civil suit, rejected reliance on the earlier SC authority as inapplicable after statutory amendment removing the requirement of fraudulent intent, found the transfer intended to defeat revenue recovery, and declined to interfere with the attachment. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779099