2013 (10) TMI 651

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....f land in Sy.Nos.85, 86P, 90P, 91, 92, 93, 94P, 96P and 97P of Jarajapupeta village, Nellimarla Mandal, Vizianagaram district, under registered sale deeds. Upon obtaining necessary permission for conversion of land use, they claimed to have prepared a lay out in respect of these lands under the name and style of 'Taj Baba Nagar'. They further stated that they sold various plots in this lay out and....

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.... against SIMS and also the communication received from the Police Authorities with regard to stoppage of transactions involving assets belonging to SIMS owing to the alleged fraud committed by it. While stating that the petitioners did not present any documents for registration, the 3 rd respondent concluded that in the event they present any document for registration, action would be taken as per....

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....e 3 rd respondent would therefore have to undertake identification of the plots in Taj Baba Nagar owned by SIMS and limit the attachment effected under Section 281-B of the Income Tax Act, 1961, to such plots alone. The said attachment can have no effect over the plots belonging to third parties in the said survey numbers. 4. The writ petition is accordingly disposed of directing the 3 rd respo....