{"id":28941,"date":"2022-08-01T06:15:22","date_gmt":"2022-08-01T00:45:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitn-nagarkar-v-ito-bomhc-www-itatonline-org\/"},"modified":"2022-08-01T06:15:22","modified_gmt":"2022-08-01T00:45:22","slug":"nitn-nagarkar-v-ito-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitn-nagarkar-v-ito-bomhc-www-itatonline-org\/","title":{"rendered":"Nitn Nagarkar v. ITO( Bom)(HC) , www.itatonline .org ."},"content":{"rendered":"<p>The petitioner challenged the order passed by the Tax Recovery Officer under section 281 of the Act . Allowing the petition the Court held that the order was passed without giving an opportunity of hearing hence the order is bad in law . The Court also held that\u00a0 the Tax Recovery Officer cannot examine whether the transfer is void , the Department being in the position of creditor will have to file a suit for a declaration that the transaction of transfer is void under section 281 of the Act. The Court followed\u00a0 Tax Recovery Officer v. Gangadhar Vishwanath Ranade ( 1998) 234 ITR 188\/ \u00a0100 Taxman 236(SC) \/ Tax Recovery Officer v. \u00a0Gangadhar Vishwanath Ranade ( 2007) 294 ITR 614\/ ( 2008) 170 Taxman 289 ( Bom)(HC) . Writ petition was allowed . ( WP No. 3815 of 2021 dt 19 -7 -2022 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 281 : Certain transfers to be void -Natural justice \u2013 Order passed without giving an opportunity of hearing \u2013 Bad in law -Tax recovery Officer has no jurisdiction to examine whether the transfer is void-Order was quashed . [S. 222, Rule 11 of the Second Schedule, Art , 226, Transfer of Property Act , 1882, S.53  ] <\/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-28941","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28941","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=28941"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28941\/revisions"}],"predecessor-version":[{"id":28942,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28941\/revisions\/28942"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}