V.PRABHANJANA Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN these writ petitions under Articles 226 and 227 of the Constitution of India, the petitioners have called in question, the orders dated 7.6.2013, passed by the respondent vide Annexures -'Q', 'R' and 'S'.

(2.) BY the impugned orders at Annexures - 'Q', 'R' and 'S', the respondent has directed the petitioners to pay the arrears of tax of Rs.83,57,238/ - with interest from 1.1.2011 and thereafter, get the katha transferred in their names.

(3.) BRIEFLY stated the facts are; The petitioners claim that they are the bona fide purchasers of the property bearing municipal No.573/A/14, old No.573A. I main road, Nagendra Block, BSK III Stage, Bangalore -560C50, bearing PID No.53 -186 -14 of BBMP, Ward No.53, Srinagar, Bangalore, measuring East -West 30' and North -South 40'. The property was purchased by the petitioners from one Sri.K.G.Krishna through registered sale -deed dated 3.10.2011. It is stated, the petitioners are bona fide purchasers. They have purchased the property after exercising due diligence by verifying all records like katha certificate, tax paid receipts etc.