1997 (4) TMI 56

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....ives service of rule on behalf of the respondent. The petitioner challenges the auction advertisement dated March 12, 1997. By that advertisement, the property at item No. 15 was sought to be auctioned on March 27, 1997. The petitioner submits that under rule 53 of the Second Schedule to the Income-tax Act, 1961, a notice was issued for settling a sale proclamation. However, that notice did ....