2016 (11) TMI 889

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....K.V. ARAVIND, ASG Earlier, the Revenue approached this Court in ITRC Nos.101 to 103 and 119 of 1999 which came to be disposed of on 10.08.2010. The reference made by the Revenue was allowed and the same was remained unchallenged. 2. Based on the order made by the Division Bench the respondent-Revenue has issued Demand Notice as per Annexure-D dated 13.10.2011. Under the provision of Rule 68B....

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....act beyond that period unless the Act specifically so provides". 4. Learned counsel for the respondent submits to dismiss the petition. He supports the Demand Notice of attachment of immoveable properties. 5. When the reference made by the Revenue was disposed of on 10.08.2010, the sale of immovable property should have been made within a period of three years from the end of the financial y....