TAX RECOVERY OFFICER-I CENTRAL Vs. P SHANTHI

JUDGEMENT

(1.) The immovable property owned by the respondent was attached by the recovery officer, on the ground that the property was purchased by deceased Shri.S.M.Pandian, her husband in her name by utilizing his money.

(2.) The order dated 18.09.2001, on the file of the Tax Recovery Officer, Chennai was challenged by the respondent before the Writ Court in W.P.No.14991 of 200 The learned Single Judge taking into account the submission made by the respondent that the property was purchased by her, passed an equitable order directing the Tax recovery Officer to consider the entire matter on receipt of the original title deed. The first appellant was directed to peruse the original title deed and pass appropriate orders. Aggrieved by the said order, the appellant has come up with the intra Court appeal.

(3.) The learned standing counsel for the Income Tax Department contented that in the block return of income filed by the respondent it was shown that the property belong to S.M.Pandian. In view of the return filed by the respondent, the Tax Recovery Officer is right in attaching the property in question.