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22. The learned counsel for the defaulter contended that there is a difference in the procedure of auction as contemplated by the Income Tax Act 1961. Sale of property which is the subject matter of the proceedings of the Debts Recovery Tribunal is made by the Tribunal itself through the Recovery Officer who is an officer appointed by the Central Government for each Tribunal under Section 7(1). The Recovery Officer is a functionary under the Debts Recovery Tribunal and he shall function as per the direction of the Presiding Officer of the Tribunal. On the other hand, the Recovery Officer under the Income Tax Act is not functioning under the Income Tax Officer, who makes the assessment and as such, the learned counsel contended that it is not possible to file an application before the Recovery Officer inasmuch as the very sale is deemed to be made by the Tribunal itself acting through its officer functioning as Recovery Officer.