rules to the "assessee" shall be construed as a
reference to the defendant under this Act."
11. Similarly, Rule 68B ... Rules 57 and 58 of the Income Tax Rules are
anything but mandatory in nature, so that a breach of
the requirements under those Rules
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
filed after the expiry of the period prescribed in Rule 68B.
2025:KER:74662
WP(C) NO.19544 OF 2025 6
1.5. It is further ... importing any period of limitation from the Income Tax Rules.
Yet another reason why Rule 68B cannot be read into the scheme of the
RDDB
learned counsel for the auction
purchaser would vehemently contend that Rule 68B would apply only in a situation
where there was an attachment ... which the immovable
property has been attached" appearing in Rule 68B are wholly irrelevant, when an
attachment of the immovable property is not required
Single Judge considered the
respective contentions, found that the provisions of Rule 68B
of the Second and Third Schedules to the IT Act would apply ... According to Adv. P. Chandrasekhar, who
appears for the appellant, Rule 68B of the Second and Third
Schedules to the IT Act has been made
therefore, the said sale is void
being violative of Rule 68B of the Second
WP(C)1867/08 -: 2 :-
Schedule to the Income ... argument on his behalf is that
Rule 68B of the Second Schedule stipulates an
outer time limit of three years, for the sale,
from
three years from that date, i.e., on 31.03.2012.
Sub-rule (2) of Rule 68B also provides for exclusion of any period
commencing from ... period. In such circumstances, as per the proviso to sub-rule
(2) of Rule 68B, the period shall stand extended to 180 days since
