2016 (12) TMI 1193

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....HER ABRAHAM, SC, GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN JUDGMENT This writ petition has been filed challenging Ext.P12 notice by which petitioner is called upon to pay an amount of Rs. 1,47,887/-. According to the petitioner, after completion of the assessment and finality of the proceedings, the entire liability due to the Income Tax Department had been paid. In the meantime, the properties....

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.... the Income Tax Act 1961, the Recovery Officer can auction the property by advertising the same either in the Gazette or in "a newspaper". Learned counsel submits that there was no necessity to publish in two newspapers. 4. On the other hand, learned standing counsel appearing for the department submits that when public auction is being held, wide publicity has to be given and taking note of th....