1968 (2) TMI 26 - HC - Income Tax

Summary

The High Court of Andhra Pradesh ruled that the Tax Recovery Officer had no jurisdiction to set aside a sale without an application to do so. The sale of property to recover income tax arrears was confirmed as the petitioner complied with all legal requirements, and there was no application to set aside the sale. The court quashed the order setting aside the sale and awarded costs to the petitioner. (Case citation: 1968 (2) TMI 26 - Andhra Pradesh High Court)