TaxTMI 
TaxTMI 
TaxTMI 
2021 (7) TMI 166
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....ition. By the impugned communication, the petitioner has been informed that the said property has been attached in respect of arrears of tax due to the Income Tax Department and therefore the petitioner should obtain a certificate to the effect that there are no tax due in respect of the aforesaid property from the first respondent Income Tax Department. 3. Though the writ petition was originally filed for a writ of certiorari to quash the impugned communication dated 27.03.2017 of the first respondent, later the prayer was amended for a Writ of Certiorarified Mandamus to call for the records of the second respondent in the impugned communication dated 06.07.2018 and for a consequential direction to the second respondent to release the reg....
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....d in her favour after receiving the balance sale consideration of Rs. 13,55,000/-. 8. During the pendency of the above suit, third and fourth respondents' mother Mrs.J.Padminidied died. Thus, the third and fourth respondents were impleaded in the aforesaid suit who had by them attained majority. 9. The suit was however dismissed by the said Court by its judgment and decree dated 18.05.2005 in O.S.No.632 of 2004. Against the judgment and decree dated 18.05.2005, the petitioner herein filed A.S.No.773 of 2005 before this Court. 10. A.S.No.773 of 2005 was partly allowed by this Court by its order dated 24.03.2010. This Court directed the third and the fourth respondents herein to refund the advance amount of Rs. 3,20,000/- paid by the p....
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..... The first respondent has opposed the prayer in the Writ Petition on the ground that M/s. Beetle Exports and M/s. Ultimate Solutions, two partnership firms of which the fourth respondent and her husband Mr.V.Balasubramaniam were tax defaulters and in arrears of tax for the Assessment Year 2012-13 and 2013 and 14 as detailed below:- Assessee Assessment Year Amount of tax and interest due (in Rs.) Beetle Exports 2012- 2013 80,49,900/- Beetle Exports 2013- 2014 40,81,620/- Ultimate Solution 2013- 2014 26,22,690/- 16. It is submitted that since the two firms were in arrears of tax, on 26.10.2016, the case was referred to the first respondent to recover the tax and interest due from them. Thereafter, a notice dated 07.11.2016 was i....
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.... petitioner has been fighting for her rights over the property in terms of a sale agreement dated 30.06.1994. The Hon'ble Supreme Court ultimately accepted the contention of the petitioner that the third and fourth respondent's mother late Mrs.J.Padmini ought to have executed a sale deed in favour of the petitioner in terms of the aforesaid sale agreement dated 30.06.1994. 22. The third and the fourth respondents who were minors at the time of execution of the sale agreement on 30.06.1994 ought to have executed the sale deed in favour of the petitioner. Therefore, the subsequent tax liability of the fourth respondent and her husband for the Assessment Years 2012-13 and 2013 -14 cannot be to the disadvantage of the petitioner, since the pet....
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.....There was only a delay in the execution of sale deed due to the pendency of the proceedings as the third and fourth respondent's mother declined to execute sale deed under the sale agreement dated 30.6.1994. 27. Therefore the impugned communication dated 06.07.2018 asking the petitioner to obtain clearance from the second respondent cannot be countenanced. Further as per proviso to section 281 of Income Tax Act, 1961 such charge or transfer shall not be void if it is made- (i) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice of such tax or other sum payable by the assessee ; or (ii) with the previous permission of the Assessing Officer. 28. The tax liability of th....