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2019 (2) TMI 1596

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..... Department for unpaid tax dues of the assessee, not being able to enjoy the fruits of the sale confirmation in his favour.   3. Brief facts are as under:- 3.1 Petitioner is an individual. Respondent No. 5 one Ajit More had unpaid tax dues of the Income Tax Department. The Income Tax Department, therefore, proceeded to carry out coercive recoveries of such dues. In the process, the recovery officer initiated auction sale of immovable property in nature of flat of respondent No. 5. The auction was conducted on 20.12.2007. The reserve price fixed at Rs. 17.62 lacs. The petitioner was the highest bidder. He had offered sale consideration of Rs. 50 Lacs for said property. His offer was accepted. We are informed that all payments were mad .....

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..... 3.3 At that stage, the petitioner has filed this petition. Main prayer in this petition is for a direction to the Income Tax Authorities to handover peaceful and vacant possession of the property in question namely Flat No. 201, A Wing, Gangotri Sadan Co-operative Housing Society, Bangur Nagar, Link Road, Goregaon (W), Mumbai. Initially, the petitioner had not joined either Ajit More or his wife Sunita More. They were added to the list of the respondents and were duly served. The petition was adjourned from time to time to complete the pleadings. 4. Having heard the learned counsel for the parties and having perused the documents on record, what clearly emerges is that the petitioner who is a successful bidder of the property in question .....

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..... operate as a stay. As a Government Authority, it was perhaps possible for the department to take a view that in view of filing of the appeal for reasonable period of time, the department would not precipitate the issue and make the appeal proceedings infructuous by evicting the appellant from the property in question. However, for over 5 and 1/2 years, as no interim relief is granted to the appellant, the petitioner cannot be asked to wait indefinitely to be put in possession of the property in question. We do not find fault with the Department in being cautious in view of the fact that the appeal was pending before the High Court. However, in our view, sufficiently long time has passed since respondent No. 4 filed appeal before the High C .....

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