2021 (6) TMI 224 - HC - Income Tax

Recovery proceedings - Challenge Auction Sale Notice - HELD THAT - As decided in JANATA SAHAKARI BANK LTD., AUTHORIZED OFFICER, TAX RECOVERY OFFICER, M/S. NEPC AGRO FOODS LIMITED, PUNE 2019 (1) TMI 1894 - MADRAS HIGH COURT when the matter is taken up for hearing, the learned counsel for the petitioner submitted that since no auction was conducted pursuant to the sale notice the Writ Petition has become infructuous. In view of the submission made by the learned counsel for the petitioner, the Writ Petition is dismissed as infructuous. In the abovesaid writ petition also, the writ petitioner has challenged the Auction Sale Notice issued by the authorities. As the facts are similar in respect of the writ petition on hand, the said order of the Hon'ble Division Bench of this Court, is to be followed.

Summary

Issues:
Challenge to Auction Sale Notice

Analysis:
The judgment pertains to a writ petition seeking to quash an Auction Sale Notice issued by the first respondent. The petitioner, a cooperative bank, had previously filed a similar writ petition challenging another Auction Sale Notice. In the previous case, the Division Bench of the Court had ruled that since no auction was conducted following the sale notice, the petition had become infructuous and was subsequently dismissed. The current writ petition, mirroring the circumstances of the earlier case, was also deemed infructuous by the Court. The Court, following the precedent set by the previous Division Bench order, dismissed the current petition as infructuous without any costs. The judgment emphasizes the importance of consistency in judicial decisions and the application of established legal principles to similar cases.