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TMI Blog1989 (12) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... rship firm, challenging, inter alia, the proclamation of sale dated October 3, 1978, and all proceedings taken thereto and for quashing the same on the ground that the proclamation of sale being in execution of several certificate proceedings many of which relate to the individual tax liability of the partners of the registered firm, the respondents have no competence, jurisdiction and/or authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders before the Appellate Assistant Commissioner of Income-tax and the Appellate Assistant Commissioner confirmed the orders imposing penalty and, thereafter, the petitioner filed appeals against the orders of the Appellate Assistant Commissioner before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal by a consolidated order dated October 16, 1973, restored both the appeals to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sections 220, 222, 223 and 224(2) of the Income-tax Act and referred to this court as to this scope of recovery of the tax dues, and as to the jurisdiction of the Tax, Recovery Officer. In support of his contention, he has referred to the cases in Kapurchand Shrimal v. TRO [1969] 72 ITR 623 (SC), ITO v. Radha Krishan [1967] 66 ITR 590 (SC) and 69 ITR 384 (sic). According to him, neither the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he subsequent years have been completed and the result is in favour of the Department. The only point raised before this court is as to whether the steps taken for recovery of the dues are unwarranted in law or not. This court has nothing to consider as to the merits of the appeals which would be decided by the appropriate authority in accordance with law. A short point has arisen as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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