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HC sets-aside sale of property attached 22 years ago for recovery of tax dues

September 18, 2019[2019] 108 taxmann.com 384 (Bombay)
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INCOME TAX: Where immovable properties of deceased assessee were attached in year 1997 for recovery of tax dues, sale proclamation of said properties made in February 2019, was hit by period of limitation prescribed under Rule 69B of Second Schedule and, thus, proclamation so made deserved to be quashed

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