2022 (10) TMI 1229

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....easuring 0.64 cents (property/property in question). He claims to have purchased the property from the third respondent who appears before me in person. 2. The first 9 paragraphs of the affidavit filed in support of the Writ Petition sets out various factual averments in regard to how the petitioner claims title over the property in question. R3 is an assessee under the provisions of the Income Tax Act, 1961 (in short 'Act') and had suffered an order of assessment dated 28.10.2010 for assessment year 2008-09 that has resulted in a demand of Rs.20,69,529/-. The order of assessment has attained finality and the amount remains outstanding thus far. 3. Notice of demand dated 30.05.2011was sent by R2/the Tax Recovery Officer (TRO) under Rule 2....

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....and reads thus: "Investigation by Tax Recovery Officer. 11. (1) Where any claim is preferred to, or any objection is made to the attachment or sale of, any property in execution of a certificate, on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection : Provided that no such investigation shall be made where the Tax Recovery Officer considers that the claim or objection was designedly or unnecessarily delayed. (2) Where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to se....