KARNAIL SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition seeks quashing of order dt. 15th Feb., 2005 passed by the ITO, Karnal attaching the property of the petitioner and declaring sale in his favour by his predecessor to be void on the ground that the said vendor was in default of income-tax dues.

(2.) CASE set out in the petition is that he purchased the property in dispute vide sale deed dt. 9th Sept., 1996. Later on he came to know that the impugned order was affixed at the shop declaring the sale in his favour to be void under S. 281 of the IT Act, 1961 (in short "the Act") and attaching the property. The order was addressed to Satpal Manocha vendor of the petitioner, who had failed to pay dues to the Department. The dues were recoverable in the year 2003 which were after the sale. The petitioner filed an application seeking a copy of order. Since the petitioner had purchased the property which was free from all encumbrances, the same could not be attached under S. 222 of the Act. Moreover, the order was passed behind the back of the petitioner without affording any opportunity of hearing.

(3.) WE have heard learned counsel for the parties.