BURMAH SHELL COOPERATIVE HOUSING SOCIETY LIMITED Vs. CHIEF COMMISSIONER OF INCOME TAX TECHNICAL NEW DELHI

JUDGEMENT

(1.) This appeal is a sequel to the proceedings initiated by the Income Tax department under Ch. XX-C of the Income Tax Act, 1961 (the Act). The property in dispute was auctioned by the Income Tax Department and the same was purchased by a non-resident Indian. The owner of the house was a member of the appellant-housing society and the plot was allotted to him as a member of the said society. It is not disputed that the auction-purchaser is neither a member of the society nor resident of Delhi. The appellant-society challenged the auction-sale by the Income Tax Department on the ground that under the bye- laws of the society the sale could only be made to a resident of Delhi who was not owning any other property. The High court dismissed the writ petition holding that the provisions of the Act have overriding effect on the bye-laws of the society. We see no ground to interfere with the view taken by the High court. The appeal is dismissed. No. costs.