SUBHASH CHANDRA GOEL Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THE validity of auction sale of the property being shop No. 44/2/G/108, situate at Sanjay Place, Agra, on the ground floor, held on March 19, 1997, by the Tax Recovery Officer is under challenge in the present writ petition. The said shop was auction sold for a sum of Rs. 2,72,000 in pursuance of the sale proclamation dated January 27, 1997, and auction took place on March 19, 1997. The property has been purchased by Sri Mukesh Mittal, respondent No. 3, in the writ petition in whose favour the sale has been confirmed on July 2, 1998, the sale certificate has been issued.

(2.) THE brief facts giving rise to the present writ petition are as follows: By the orders dated October 30, 1992, the assessing authority completed the assessments for the assessment years 1981 -82 to 1987 -88 and created demand towards the income -tax dues. In appeal the Commissioner of Income -tax (Appeals), vide order dated October 30, 1992, reduced the demand by partly allowing the appeals. The demand, vide notice dated March 29, 1993, against the petitioner stood as follows after the order of the first appellate authority: -Sl. Assessment AmountNo. year (Rs.) -1. 1980 -81 9,2802. 1981 -82 1,20,1313. 1982 -83 2,23,6164. 1983 -84 2,49,6285. 1984 -85 2,94,5046. 1985 -86 3,94,1087. 1986 -87 3,66,0518. 1987 -88 21,01,465 -Total 37,58,783 -

(3.) IN this intervening period two subsequent important events took place. Firstly, the Tribunal allowed the appeals filed by the petitioner, relating to the assessment year 1980 -81 to the assessment year 1986 -87, on the ground that the assessments were made after the expiry of the statutory period and were barred by time. It rejected the appeal for the assessment year 1987 -88 and confirmed the assessment order by which a sum of Rs. 21,01,465 was payable by the petitioner as income -tax dues for that year. Secondly, the assessment for the subsequent assessment years 1990 -91,1991 -92 and 1992 -93 were finalised, creating additional demands of Rs. 6,63,506 plus interest, Rs. 7,94,783 plus interest and Rs. 39,002 plus interest, respectively.