Dismissing the petition the Court held on the facts of the case what was evident was that the so-called transfer of the undivided share in the land by the two brothers namely the paternal uncles of the petitioner in favour of the petitioner\u2019s father had not been proved. In any case such transfer would be contrary to section\u00a0281\u00a0of the Act, inasmuch as notice under section\u00a0158BD\u00a0had been initiated against the Hindu undivided family of Milapchand Dada as early as July 9, 2001. The family arrangement pursuant to which transfers were allegedly effected had to be declared void. \u00a0There was a recovery certificate issued for the same property in favour of the bank. (AY. 1997-98, 1998-99, 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 281 : Certain transfers to be void-Recovery of tax-Family settlement-Pendency of proceedings-Transfer of property is void-Order of attachment is held to be valid. [S. 158BD, 226(3), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22729","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5UB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22729"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22729\/revisions"}],"predecessor-version":[{"id":22730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22729\/revisions\/22730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}