1993 (3) TMI 88 - HC - Income Tax

Summary

The High Court of Karnataka modified the order of the learned single judge in a case involving the invocation of Chapter XX-C of the Income-tax Act, 1961. The appellant, a lessee, was found to have leasehold rights that were not affected by an order of pre-emptive purchase. The court held that the appellant's possession as a lessee was not disputed, and directed that the auction of the property be subject to the appellant's leasehold rights. The Department was permitted to take lawful action to evict the appellant before auctioning the property.