1997 (4) TMI 56 - HC - Income Tax

Summary

The High Court of Gujarat set aside the auction advertisement dated March 12, 1997 for property at item No. 15 due to lack of opportunity for hearing to settle auction terms. The petitioner's property at item No. 15 was exempted from the auction, but authorities can proceed to recover the balance amount. The deposited amount by the petitioner will be credited towards the dues. Rule made absolute with no costs.