LAWS(KAR)-1980-11-23

SHANKAR P B Vs. FIRST INCOME TAX OFFICER

Decided On November 27, 1980
P.B. SHANKAR Appellant
V/S
FIRST INCOME-TAX OFFICER, HASSAN CIRCLE, HASSAN Respondents

JUDGEMENT

(1.) THE point involved in all these writ petitions is identical and is in respect of an order made by the First ITO, Hassan Circle, Hassan, purporting to be under s. 230A of the I.T. Act, 1961.

(2.) THE petitioners were transferees of parcels of the properties belonging to an HUF whose karta is one M. P. Jayaram. THE portions of the properties were bought under sale deeds dated December 4, 1978, and December 5, 1978. THE consideration mentioned in each of the sale deeds was less than Rs. 50,000. THE sale deeds were duly registered by the Sub-Registrar having jurisdiction in respect of these properties. THE ITO issued notice to these transferees to show cause why a declaration should not be made under s. 230A that the transfers were void as the documents had been registered contrary to the provisions in s. 230A. Objections were filed, inter alia, contending that the proposed action was not warranted by the said provision. However, by an order dated November 16, 1979, a copy of which has been produced as Ex. D in all the writ petitions, the ITO made an order, the operative portion of which is as follows :

(3.) FOR the reasons stated, the order, Ex. D, in each of these cases is quashed as being without jurisdiction. There shall be no order as to costs.