Supreme Court · 2001 INSC 187 · Decided 30 March 2001
Sri Mohan Wahi v. Commissioner, Income Tax, Varanasi and Ors
- Court
- Supreme Court of India
- Citation
- 2001 INSC 187 · [2001] 2 S.C.R. 912
- Case number
- CIVIL APPEAL No. 2488/2001
- Decided
- 30 March 2001
- Bench
- A.S. ANAND, R.C. LAHOTI, DORAISWAMY RAJU (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 225(3), 156
Headnote
c Income Tax Act, 1961 : Section 225(3)-lncome Tax-AYs 1967-68 to 1969-70-Tax recovery ce11ificate issued against assesseejirm-House property belonging to assessee attached and proclamationforsale issued-Auction-purchaser's bid accepted­ In appeal, demand of income tax against assessee-firm Officer confirmed the sale and issued sale certificate infavourof auction-purchaser-Validity of-Held: If the demand of tax is reduced to nil, Tax Recovery Officer is obliged not to confirm the sale- D R. 56 is neither a redundant nor afonnal provision-It casts an obligation on the Tax Recove1y
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