1980 (11) TMI 37

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.... these writ petitions is identical and is in respect of an order made by the First ITO, Hassan Circle, Hassan, purporting to be under s. 230A of the I.T. Act, 1961. The petitioners were transferees of parcels of the properties belonging to an HUF whose karta is one M.P. Jayaram. The portions of the properties were bought under sale deeds dated December 4, 1978, and December 5, 1978. The conside....

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.... having been registered without obtaining a requisite clearance certificate under section 230A of the Act, I declare the transfers registered by the Sub-Registrar, Arsikere, under documents Nos. 1504, 1505 dated 4-12-1978 and 1517, 1518, 1519, 1520 dated 5-12-1978 as void under section 230A of the Act. " I may mention here that the transfers declared void were six in number whereas only five of....

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....is that in cases covered by the said provision, the registration of the document would not prejudicially affect the recovery of any existing liability under the Acts specified in s. 230A(1)(a), namely, the I.T. Act, the E.P.T. Act, the W.T. Act, the G.T. Act, etc., etc. The provision having not invested the ITO with any power to declare any transaction void, the action of the ITO under the impugne....