Supreme Court · 2022 INSC 672 · Decided 11 July 2022
M/S. R.S. Infra-Transmission LTD. v. Saurinindubhai Patel and ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 672 · [2022] 6 S.C.R. 930
- Case number
- CIVIL APPEAL No. 3469/2022
- Decided
- 11 July 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961: Second Schedule, r. 60 - Application to set aside sale of immovable property on deposit - Right available to the judgment debtor u/r. 60 - Held: Is a valuable right and the last resort/opportunity to the judgment debtor to save right available to the judgment debtor after his property is sold in a court auction - Such a valuable right available to the judgment debtor to save his property should not be affected on the technical ground and/or for the mistake and/or the bona fide mistake for which he was not at all
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