2024 (10) TMI 108

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..... Dated:- 24-9-2024 - Writ Appeal No. 2825 of 2024 And CMP No. 20721 of 2024 - - - Income Tax - Doctrine of constitutional priority - Certain transfers to be void u/s 281 - Supremacy of attachment passed by the Tax Recovery Officer / 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 .....

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..... N.R. Jayaprathap JUDGMENT R. SURESH KUMAR, J. This intra Court appeal arises out of the order passed by the writ Court dated 03.11.2023 in W.P.No.14110 of 2020. 2. In fact the issue raised in this appeal is covered by a decision of the Hon'ble Supreme Court in Connectwell Industries Pvt Ltd -Vs- Union of India (2020) 5 SCC 373, which in fact has been followed in a detailed order passed by a Co .....

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