2022 (1) TMI 1238 - HC - Income Tax

Attachment of the land in question -Tax recovery proceedings - title and the ownership of the Non- Agricultural parcel of land situated at Bodakdev, bearing Survey No.177/2 admeasuring 4047 Sq. Mtrs. - HELD THAT - Let Notice be issued to the respondents returnable on 15.02.2022. Direct service is permitted. On the returnable date, notify this matter on top of the Board as the controversy involved appears to be in a narrow compass. We want the respondents Nos.4 and 5 respectively to clarify as regards the title and the ownership of the Non-Agricultural parcel of land situated at Bodakdev, bearing Survey No.177/2 admeasuring 4047 Sq. Mtrs. We would like to understand from the respondents Nos.4 and 5 respectively as to on what basis, the Income Tax Department asserts that the said parcel of land is owned by one Vikas Arvindbhai Shah. We have no idea who is this Vikas Arvindbhai Shah. We would also like to know from the Tax Recovery Officer, Central, Ahmedabad, as to why he has not looked into the various representations filed by the writ applicants so far.

Summary

The Gujarat High Court issued a notice to respondents regarding the ownership of a non-agricultural parcel of land in Bodakdev. The court wants clarification on the title and ownership of the land and why the Income Tax Department asserts it is owned by Vikas Arvindbhai Shah. The Tax Recovery Officer is asked to explain why he has not considered the representations filed by the writ applicants. The matter will be heard on 15.02.2022.