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TMI Blog2019 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the trajectory of the hearing today or in other words in the light of what unfurled in the hearing today, the writ petition now turns on a very narrow compass. 4. Therefore, short facts shorn of elaboration will suffice. In other words, short facts imperative for appreciating the instant order will suffice. 5. An order of attachment of immovable property being 'order dated 15.03.2019 bearing reference T.R.No.73-R/2014-15' [hereinafter 'impugned order' for brevity] made by the sole respondent has been called in question in the instant writ petition. 6. There is no disputation or disagreement before this Court that the impugned order has been made Rule 48 of Schedule II of 'Income Tax Act, 1961' ['IT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the office of Sub Registrar of Periamet. 11. In the interregnum, there has been some alienation qua said land. It is the case of learned Revenue counsel that the Encumbrance Certificate reveals alienation post revocation also. Be that as it may, this Court refrains itself from expressing any view or opinion on merits of the matter in the light of the trajectory of the hearing today and the narrow compass on which the matter now turns. 12. It is necessary to notice that the said company had entered into some finance agreement with another company i.e., 'Karvy Financial Services Limited' [hereinafter 'said finance company' for brevity] and the writ petitioner parted with some part of said land in favour of said Finance compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such terms as to security or otherwise as the Tax Recovery Officer shall deem fit. (3) The claimant or objector must adduce evidence to show that- (a) (in the case of immovable property) at the date of the service of the notice issued under this Schedule to pay the arrears, or (b) (in the case of movable property) at the date of the attachment, he had some interest in, or was possessed88 of, the property in question. (4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him, or that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel on both sides that the aforesaid application under Rule 11(1), was also being carried further. In other words, it was being carried towards what would be its logical end in that direction. It is submitted without any disagreement that the writ petitioner appeared before the respondent on 11.07.2019 / 12.07.2019, produced original documents and supporting documents, in support of the claim / objections vide / under Rule 11(1), Schedule II of IT Act. It is submitted by learned counsel for writ petitioner that the instant writ petition was filed, as proceedings under Rule 11(1) were consuming time. Under such circumstances, learned Revenue counsel for respondent, on instructions, submits that the application / objections of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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