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TMI Blog1986 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the heirs and legal representatives of Smt. Bitti Kunwar, challenging the auction of house No. 74/110, Dhankutti, Kanpur. Against the attachment of her house, Smt. Bitti Kumar had filed objection on November 16, 1979. She died during the pendency of attachment and her objections were dismissed on March 12, 1984, after hearing her heirs and legal representatives. Since no payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objections, the present writ petition has been filed. We have heard counsel for the petitioners. We wish to note at the beginning that the Tax Recovery Officer had limited jurisdiction while dealing with the objections filed against attachment and sale. The Tax Recovery Officer cannot go into the question of correctness of the assessment orders. Section 224 of the Income-tax Act prohibits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal and as such, non-payment could not result in making Smt. Bitti Kunwar a defaulter under section 220(4) of the Income-tax Act. Service of notice was a condition precedent. It has been found by the Tax Recovery Officer that the income-tax returns were filed for the years 1964-65 and 1965-66 by Kamal Krishna Shukla who was a member of the association of persons. However, the question as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court under article 226 of the Constitution go into and examine the controversy relating to the same. The Tax Recovery Officer, by a well-reasoned judgment, has rejected the objections of the petitioners taken against the attachment of the house. We having found no error apparent on the face of the record, dismiss the writ petition summarily. Since this petition does not raise any substa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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