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TMI Blog2019 (6) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... 961, he needs to point out to the authority concerned that the purchase of the attached property was for adequate consideration and without notice of the pendency of any proceedings against the defaulter assessee under the Act and that too the transfer was before the service of notice under Rule 2 of the second schedule. The writ applicant shall appear before the Tax Recovery Officer, Valsad at the earliest and adduce necessary evidence and also make good his case for discharging the notice/communication dated 27.03.2019 Annexure-D to this petition. The authority concerned shall hear the writ applicant and pass appropriate order in accordance with law. It is expected by the authority concerned not to take any coercive steps against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Valsad to the writ applicant. The communication reads thus : No:VLS/TRO/AAS/2018-19/476 Date:2703.2019 To, Shri Sajid Salimbhai Saiyed 04, Hussaini Manzil, Imran Nagar, Vapi-396195 Sub: Recovery proceedings in the case of Shri Aziz Ahmed Shaikh-reg Please refer to the above 2. In connection with the above, it is to inform you that a huge demand in outstanding in the case of Shri Aziz Ahmed Shaikh, to recover the same the TRO, Central Range, Surat has attached his immovable property by issuing ITCP-16 dated 17.09.2012. The detail of the property is mentioned below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it applicant purchased immovable property in the form of Office Nos.36-37 situated on the 2nd Floor of Sahara Market, Imran Nagar, Vapi from one Shri Aziz Ahmed Shaikh. The Income Tax Department is to recover a huge amount from Shri Aziz Ahmed Shaikh towards tax liabilities. In such circumstances, the department issued a notice dated 17.09.2012 attaching the immovable property referred to above. The attachment was under Rule 48 of the second schedule of the Income Tax Act, 1961. It appears that the case of the department is that by issuing order of attachment of the property the TRO prohibited and restrained the defaulter assessee from transferring or charging the property in any way. Despite such notice of attachment issued to the erstwhil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( ii) With the previous permission of the Assessing Officer. ( 2) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value. Explanation . - In this section, assets means land, building, machinery, plant, shares, securities and fixed deposits in banks, to the extent to which any of the assets aforesaid does not form part of the stock-intrade of the business of the assessee. 4. We take notice of the fact that by impugned communication the writ applicant has been directed to handover vacant and peacefu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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