Supreme Court · 1988 INSC 202 · Decided 3 August 1988
Surinder Nath Kapoor v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 202 · [1988] SUPP. 2 S.C.R. 211
- Case number
- MISCELLANEOUS APPLICATION No. 2340/1988
- Decided
- 3 August 1988
- Bench
- RANGANATH MISRA, M.M. DUTT (2-judge bench)
- Outcome
- Disposed off
- Acts & sections cited
- Income Tax Act
Headnote
B Income Tax Act, 1961-Whether a garnishee order passed by Income-tax Officer under section 226(.J)(x)-Of-For payment of a fictiiious sum withouc notice under section 226(3) of and whether con­ sequent sale of property pursuant to such an order are null and void. This Civil Micellaneous leave peti­ tion (civil) filed by one Surinder l'<ath Kapoor. c Surinder Nath Kapoor was one of the partners of M/s. Krishna Kapoor & Co. M(s. Indo-Kashmir Carpets and Handicrafts was a sister D concern of M/s. Krishna Kapoor & Co. The IAC (Asst!.) passed a garnishee order
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