TaxTMI 
TaxTMI 
2016 (4) TMI 1439
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.... steps taken by the Revenue in treating him as an assessee in default to auction his property, the sale proclamation and the auction sale notice. Mr. Khaitan, learned senior advocate appearing on behalf of the assessee submits, the several years of assessment in question are assessment years 1981-82 to 1987-88 except assessment year 1984-85. Upon having obtained leave the said petitioner had filed a supplementary affidavit to which the Revenue had filed a rejoinder. Mr. Khaitan refers to communication dated 10th February, 2016 made by the Revenue to its learned advocate furnishing therein particulars of certificates of demand and actual demands made for the said assessment years, in the form of a tabular statement running from pages 26 t....
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....He submits the provisions of Section 143(1) read with Section 2(40) of the said Act, as it stood applicable for the said assessments made as on 4th and 19th March, 1984, was that the assessments made were regular assessments. According to him, therefore, interest under Section 215 charged was payable by his client up to the date of such regular assessments. That worked out to the said sums of Rs. 19,655/- and Rs. 73,115/- for the said two assessment years under the said certificates of demands but larger sums respectively of Rs. 2,23,982/- and Rs. 3,74,596/- were actually demanded from the assessee. Not only that but the aforesaid larger sums were taken to be the principal amounts for charging further interest under Section 220(2) in the....
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.... effect was made in paragraph 5 of the supplementary affidavit to which rejoinder has been filed without any disclosure of any order made with regard thereto. He submits the position that emerges is that rectification was not duly resorted to by the Revenue. The omission has caused accrual of a right in favour of the assessee inasmuch as such rectification proceeding cannot be initiated today. Hence, the actual aggregate demand for the said assessment year is also wrong. All this has been taken into account for the purpose of declaring his client as an assessee in default to proceed to sell his properties. Regarding challenge to the sale of properties belonging to his client, Mr. Khaitan submits, the properties of his brother and himself....
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.... supplementary affidavit affirmed on 4th December, 2006 on behalf of the Revenue, to submit, the said document too does not give an indication otherwise. He submits further, by handing up the original proclamation of sale received by his client, the allegation made by the Revenue that page 3 of the said proclamation had been exchanged between his client and his brother from their respective proclamations of sale received was a baseless allegation. He draws attention to the sale notice disclosed in the said supplementary affidavit, which the Revenue contended to be a true copy of the original proclamation of sale, to demonstrate that the indication of the figures of reserve price given in the said subsequent disclosure by the Revenue in the ....
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....nded these recovery certificates and issued a sale proclamation which included not only the dues against the assessee, but also the dues against the managing director. None of the Rules in the Second Schedule permit the Tax Recovery Officer to club together recovery certificate issued against one assessee with recovery certificate issued against another, and to issue a single sale proclamation in respect of dues against two separate assessees. We have already noticed the scheme of the Rules. Rule 2 talks of issue of notice to the defaulter. Obviously, the notice issued to the defaulter on the basis of the recovery certificate must be in respect of arrears which are due from the defaulter. In rule 8 the method of distribution of the proceeds....