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2014 (5) TMI 230

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..... ected by the petitioner in the year 2002 - it is always open for the concerned respondents to proceed against the said extent, without touching the property owned, possessed and enjoyed by the petitioner - the petitioner is set at liberty to approach the second respondent/Tax Officer, Range-I, by filing a proper application(stay petition) in this regard – Decided in favour of Assessee. - WP(C). N .....

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..... to another person by name Martin Sitadel. The said person by name Martin Sitadel had some tax arrears to be paid to the Income Tax Department and hence the property belonging to him was sought to be attached and sold by way of appropriate proceedings . In the course of further steps, the sale proclamation was issued as per Ext.P6 wherein, the property of the petitioner covered by Ext.P1 is also i .....

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..... is no dispute that the petitioner is not an assessee nor is he indebted to the Income Tax Department. The proceedings are only against the defaulter, who purchased the property from the very same vendor, who conveyed another extent of property to the petitioner vide Ext.P1 much ago. The property purchased by the subsequent purchaser in the year 2006 could only be the remaining property after the .....

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..... rom the date of receipt of a copy of the judgment, upon which, the same shall be considered and appropriate orders shall be passed, of course, after giving an opportunity of hearing to the petitioner for appropriate remedial measures. Confirmation of sale scheduled tomorrow shall be subject to final orders to be passed by the second respondent as above. The writ petition is disposed of. - - Ta .....

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