1977 (12) TMI 9

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..... otices issued under rr. 38 and 52 of the I.T. Rules, for the sale of a house having been served on him in the course of the proceeding pending for recovery of income-tax dues, may be quashed. The petitioner's case is that he received a notice fixing 21st February, 1974, as the date for the sale of the house, on 15th January, 1974. On 13th February, 1974, be filed an objection to the sale of the p .....

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..... ion under which they were made. In fact, these letters were objections of the petitioner for not selling the house in dispute and the TRO should have disposed of them on merits before proceeding actually to sell the house. In the result, the petition succeeds and is allowed. The TRO, Allahabad, is directed to proceed to decide the objections filed by the petitioner and not to sell the house in qu .....

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