2023 (10) TMI 305

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..... / Income Tax Department or to the mortgage created in favour of the secured creditors Dues of the Income Tax Department precedence over the dues of the secured creditor - Scope and ambit of Section 281 of the Income Tax Act, 1961 and Section 26E of SARFAESI Act and Section 31B of the Recovery of Debts and Bankruptcy Act, 1993 - Tax recovery proceedings - HELD THAT:- It is not in dispute th .....

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..... Mr. Ajeyo Sharma, Adv. Ms. Pooja Zaveri, Adv. Ms. Bidya Mohanty, Adv. Ms. Kirti Sharma, Adv. M/S. J S Wad And Co, AOR ORDER UPON hearing the counsel the Court made the following Delay condoned. It is not in dispute that before filing of this Special Leave Petition, the auction sale has been completed. The documents produced on record show that the sale certificate has been issued a .....

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