https://www.taxtmi.com/caselaws?id=779099 A transfer of property made after initiation of assessment proceedings and during the pendency of proceedings under the Income-tax Act was treated as void against the Department's tax claim under Section 281. The earlier Supreme Court ruling on the unamended provision was held inapplicable because the statutory language had changed. The plea that the purchaser was bona fide was not suitable for conclusive determination in writ proceedings, as that question required fuller factual adjudication and could, if at all, be established in a civil suit. The challenge to the attachment therefore failed and writ relief was refused. 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 A transfer of property made after initiation of assessment proceedings and during the pendency of proceedings under the Income-tax Act was treated as void against the Department's tax claim under Section 281. The earlier Supreme Court ruling on the unamended provision was held inapplicable because the statutory language had changed. The plea that the purchaser was bona fide was not suitable for conclusive determination in writ proceedings, as that question required fuller factual adjudication and could, if at all, be established in a civil suit. The challenge to the attachment therefore failed and writ relief was refused. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779099