https://www.taxtmi.com/caselaws?id=779255 The SC held that withdrawal of an earlier writ petition did not bar a later challenge where the impugned auction created a fresh cause of action and the earlier matter was not decided on merits. It further held that an e-auction of leased immovable property was vitiated because the sale proclamation failed to disclose material lease restrictions and the Development Authority's claim for unearned increase, contrary to the recovery procedure incorporated through Section 29 of the 1993 Act and the Income-tax certificate proceedings framework. The auction process, sale confirmation and sale certificate were therefore quashed, and the bona fide auction purchaser was granted restitution with refund and interest. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779255 The SC held that withdrawal of an earlier writ petition did not bar a later challenge where the impugned auction created a fresh cause of action and the earlier matter was not decided on merits. It further held that an e-auction of leased immovable property was vitiated because the sale proclamation failed to disclose material lease restrictions and the Development Authority's claim for unearned increase, contrary to the recovery procedure incorporated through Section 29 of the 1993 Act and the Income-tax certificate proceedings framework. The auction process, sale confirmation and sale certificate were therefore quashed, and the bona fide auction purchaser was granted restitution with refund and interest. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779255