SOHNI DEVI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition under Article 226 of the Constitution has been filed by the heirs and legal representatives of Smt. Bitti Kunwar, challenging the auction of house No. 74/110, Dhankutti, Kanpur. Against the attachment of her house, Smt. Bitti Kumar had filed objection on November 16, 1979. She died during the pendency of attachment and her objections were dismissed on March 12, 1984, after hearing her heirs and legal representatives. Since no payment of taxes was made and the demands were still outstanding, the property No. 74/110 aforesaid was directed to be put to auction against which the legal heirs of late Bitti Kunwar filed their objections. The Tax Recovery Officer, after hearing the legal representatives, held :

(2.) OTHER objections raised were also found to be without substance.

(3.) BEFORE the Tax Recovery Officer, in the instant case, one of the points urged was that Smt, Bitti Kunwar had been wrongly assessed for the assessment years 1966-67 to 1970-71. The Tax Recovery Officer had found by the order dated September 3, 1986, that her liability was confined to the assessment years 1963-64 to 1965-66. Now, the realisation of income-tax dues is being made from house No. 74/110, Dhankutti, belonging to her in respect of income-tax arrears of these years.