D.V. Satyanarayana & Ors. vs Tax Recovery Officer & Ors.

Authority: High Court Date: 1992-03-19 Section: 2, 16, 48, 51, 61 Acts: Income Tax Act 1961, Second Schedule to the Income Tax Act 1961 Result: Revenue Citation: (1992) 103 CTR (KAR) 261 : (1992) 197 ITR 407 (KAR) : (1992) 64 TAXMAN 379 Justices: S.P. Bharucha, C.J. & K. Shivashankar Bhat, J. Appeal No: WA Nos. 2273 to 2275 of 1991
Whether a person who has entered into an agreement to purchase an immovable property attached under the Second Schedule to the Income Tax Act 1961 is competent to invoke Rule 61 to set aside the auction sale as 'a person whose interests are affected by the sale' --- Held No.

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