PABITRA KUMAR HIRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. R. Dubey, learned counsel for the petitioner. Also heard Dr. B.N. Gogoi, learned Standing Counsel, Income Tax Department appearing for all the respondents.

(2.) By filing this writ petition, the petitioner has challenged the legality and validity of the impugned sale notice dtd. 27/3/2019, whereby immovable property of the petitioner is sought to be put on sale and also the attachment order dtd. 20/12/2018, passed by the respondent authority on the ground that the impugned sale notice as well as the order of attachment are barred under the provision of Rule 68B of the Schedule II of the Income Tax Act, 1961.

(3.) The petitioner is a businessman who is engaged in supply of power tillers and tractors to various Departments of the State of Assam. The petitioner is the proprietor of various firms and filed his income tax returns regularly.