TaxTMI 
TaxTMI 
2008 (10) TMI 73
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....ative remedy under Section 264 of the Income Tax Act, 1961 (for short, 'the I.T. Act'). 2. The main plea taken in the present Writ Appeal is that the availing of the 'Revision' under Section 264 of the Income Tax Act is not applicable in a case of attachment of property(ies) of a third party. 3. According to the appellant-writ petitioner, the second respondent-Tax Recovery Officer, Range II, Ernakulam, Kerala State, issued a notice on 10.2.2005 under Rule 48 of the Second Schedule to the Income Tax Act, for attachment of the property(ies) in question. Having preferred Writ Petition No.20918 of 2005 against the said notice, learned single Judge, by order dated 27.6.2005, allowed the writ petitioner to approach the authorities and expla....
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....ecord any document to show that the name of the appellant-writ petitioner is recorded in the Revenue Records in regard to the property(ies) attached by the respondents or any registered deed of Gift, if any effected. It was also made clear in that order dated 20.6.2008 that if the attached property(ies) are not recorded in the Revenue Records in the name of the appellant-writ petitioner, and there is no registered deed of Gift, the appellant-writ petitioner may rely on certain evidence to show the 'Oral Gift' which was accepted. 7. In spite of the time being allowed by the order dated 20.6.2008 and more than three months having been lapsed, the appellant-writ petitioner failed to file any affidavit in terms of the said order dated 20.6.2....
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.... and she has been separated by the pronouncement of 'Talaq' and in no way responsible for the personal liability of her ex-husband and the said objection petition was rejected on 15.4.2005 by the Tax Recovery Officer. 12. Even according to the stand taken by the appellant-writ petitioner, she was married to Mr. Essa Ismail Sait on 28.12.1995 and lived with him up to middle of 1998 in Ernakulam. The husband reportedly pronounced 'Talaq' on 21.3.2002. In her sworn-to statement, dated 10.2.2005 filed before the Income Tax Authorities, the appellant stated that her son was studying in III Standard and the annual expenditure of his education of Rs.40,000/- was met by her ex-husband-Mr. Essa Ismail Sait. The attached building in question was p....
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....on and enjoyment of the property(ies) in question and the attachment was made invoking the provisions of the "Explanation" to Section 222 of the I.T. Act. The ex-wife (appellant-writ petitioner) of the assessee (Mr. Essa Ismail Sait) is deemed to be an assessee-in-default. The 'Gift Deed' was also declared to be void by the second respondent-Tax Recovery Officer. 14. Learned counsel appearing on behalf of the appellant-writ petitioner relied on the decision of the Supreme Court in the case of "TRO v. Gangadhar Vishwanath Ranade", reported in [1998] (234) ITR 188. In the said case, the Supreme Court noticed that Section 281 of the Income Tax Act, 1961, declares as void any transfer made by the assessee during the pendency of proceedings u....
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....is concerned, the question of maintainability of the said "revision" can be looked into, if the status of the appellant-writ petitioner is verified to find out as to whether the proceedings were initiated against both the appellant-writ petitioner and her ex-husband or she is a third party having no relationship with the assessee. 17. It is not in dispute, as it appears from the records that ITCP-1, drawn proceedings both in the name of Mr. Essa Ismail Sait (ex-husband of the appellant-writ petitioner) and in the name of Mrs. Farhana Sait (appellant-writ petitioner) for the assessment years, as observed earlier in this judgment and in view of initiation of such proceedings by the respondents-authorities, we are o....