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TMI Blog2017 (1) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner transferee, in that case, the petitionertransferee could have pointed out and / or satisfied respondent no.1 that the sale in favour of the petitioner was for adequate consideration and without notice of pendency of proceedings under the Act or without notice of such tax or other sum payable by the assessee. At this stage, it is required to be noted that it is not the case on behalf of the respondent no.1 that the sale in favour of the petitioner was either without adequate consideration and / or petitioner-transferee had knowledge / notice of pendency of any proceedings under the Act against the original assessee or petitioner-transferee had in knowledge / notice as such tax such tax or other sum payable by the assessee. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for title clear certificate in Gujarat Samachar, Gandhinagar Edition. That after obtaining title clear certificate from his Advocate Shri F.K. Lakhani Associates after making thorough investigation and search along with search report and it was found that the title of the property in question is clear, the petitioner purchased the property in question from the respondent no.2 herein original owner for total sale consideration of ₹ 1,25,00,000/, by registered sale deed dated 06.02.2010. That thereafter, the petitioner was put in possession of the property and the petitioner started using the same. That thereafter, the petitioner received impugned order dated 21.09.2011, passed by the respondent no.1 whereby respondent no.1 has decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be declared as void as the same was made for adequate consideration and without notice of pendency of any proceedings against respondent no.2. It is submitted that therefore, the impugned order deserves to be quashed and set aside. 3.1. It is further submitted by Shri Dave, learned advocate for the petitioner that even otherwise in exercise of powers under Section 281(1) of the Act as held by the Division Bench of this Court in the case of Karsanbhai Gandabhai Patel vs. Tax Recovery Officer reported in 2014(362) ITR 374, the Assessing Officer has no jurisdiction to declare the sale as void and only remedy available to Assessing Officer is to file suit declaring sale between the purchaser and the original assessee void. It is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent no.2 as void in exercise of powers under Section 281(1) of the Act. It is undisputed fact that before passing the impugned order, no opportunity of being heard has been given to the petitioner transferee. It is not in dispute that before passing the impugned order a notice was issued and served upon the respondent no.2 only who did not appear before respondent no.1. Considering proviso to Section 281(1) of the Act any charge or transfer has required to be declared as void under subsection (1) of Section 281 of the Act, shall not be void if it is made for adequate consideration and without notice of pendency of any proceedings under the Act or without notice of such tax or other sum payable by the assessee; or with the previous perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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