Bombay High Court
Sapana Charudatt Randive vs The Asst. Commissioner Of Income Tax ... on 14 February, 2019
Author: M.S.Sanklecha
Bench: Akil Kureshi, M.S.Sanklecha
wp-423-2019
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.423 OF 2019
Sapana C. Ranadive .. Petitioner.
v/s.
The Asst. Commissioner of Income Tax
17(3) & Others .. Respondents.
Mr. Mihir Naniwadekar with Mr. Rohan Deshpande i/b. Ms. Alisha Pinto,
for the Petitioner.
Mr. P. C. Chhotaray, for the Respondents.
CORAM: AKIL KURESHI &
M.S.SANKLECHA, JJ.
DATE : 14th FEBRUARY, 2019.
P.C:-
Petitioner has challenged sale proclamation and auction notice of certain immovable properties for recoveries of the tax penalty and interest dues of her grand parents. The Petitioner does not argue that, the properties in question did not belong to the assessees in default. Her contentions, however, broadly are as under:-
(i) No sale proclamation can be made after expiry of period of three years as provided in Sub-Rule 3 of Rule 68B of the IInd Schedule to the Income Tax Act, 1961;
(ii) There is no clarity about the total dues since, in the year 1984, as
the Income Tax Officer had issued a no due certificate; and
S.R.JOSHI 1 of 2
::: Uploaded on - 16/02/2019 ::: Downloaded on - 16/02/2019 22:15:11 :::
wp-423-2019
(iii) The Income Tax Department cannot demand interest for the entire
period during which the properties were attached for over two decades and where even rent from the tenants and occupants of said properties was recovered by the Department.
2 Learned Counsel Shri Chhotaray, prayed for time. Considering the fact that, the auction of the properties fixed on 22 nd February, 2019, this Petition is adjourned to 21 st February, 2019. In view of this, question of granting or refusing interim relief is not considered. Liberty to mention for out of turn hearing.
Stand over to 21st February, 2019.
(M.S.SANKLECHA,J.) (AKIL KURESHI,J.)
S.R.JOSHI 2 of 2
::: Uploaded on - 16/02/2019 ::: Downloaded on - 16/02/2019 22:15:11 :::