TMI Blog2019 (2) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... ult - proposed sale is hit by the limitation period prescribed under Rule 68B of the second schedule of the Income Tax Act - There is no clarity about the total dues of the department from the petitioner's grandparents - HELD THAT:- We had heard learned Advocates for the parties on the question of interim relief. Having thus heard the Advocates, it would prima facie appear that the auction proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re service of this order on private respondents. - Writ Petition No.423 of 2019 - - - Dated:- 21-2-2019 - Akil Kureshi And M.S. Sanklecha, JJ. For the Petitioner : Mr. Madhur Agrawal i/by Ms.Alisha Pinto For the Respondents : Mr.P.C.Chhotaray ORDER P.C.: 1. Petitioner is granddaughter of late Shri Sudhir Hendre and his wife Smt. Manik Hendre. Grandfather and grandmother ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the auction sale. Auction notices have been issued. The auction is scheduled on 22nd February, 2019. 2. The petitioner's main ground of challenge to the auction proceedings are : (i) That the proposed sale is hit by the limitation period prescribed under Rule 68B of the second schedule of the Income Tax Act. (ii) There is no clarity about the total dues of the department from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees' had arisen in relation upto the assessment year 1999-2000. A serious question of the action of the department being within the period of limitation under Rule 68B would arise. Prima facie we do not think that the departmental authorities are correct in contending that such period would commence only after the computation of interest and order asking the assessees to pay such int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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