{"id":59346,"date":"2026-04-07T11:35:11","date_gmt":"2026-04-07T06:05:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramanbhai-gojiya-tandel-v-cit-2025-305-taxman-625-347-ctr-679-sc\/"},"modified":"2026-04-07T11:35:11","modified_gmt":"2026-04-07T06:05:11","slug":"ramanbhai-gojiya-tandel-v-cit-2025-305-taxman-625-347-ctr-679-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramanbhai-gojiya-tandel-v-cit-2025-305-taxman-625-347-ctr-679-sc\/","title":{"rendered":"Ramanbhai Gojiya Tandel v. CIT (2025) 305 Taxman 625 \/347 CTR 679 (SC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The assessee filed \u00a0appeals challenging the orders attaching and auctioning their lands for recovery of tax dues. During the pendency of the appeals, the assessee deposited the entire outstanding tax dues along with accrued interest before the Court.The assessee sought release of the lands. The Department contended that substantial questions of law arose and sought adjudication thereon.During the course of submissions made at the Bar, it is also pointed out that the respondent(s)\/Department itself purchased the land through an auction process and there are no third party rights created insofar as the lands in these cases are concerned. Court held that the interest of justice would be met in these cases if a direction is issued to the Registry of this Court to release the amount deposited by the appellant(s) herein along with accrued interest, if any, to the Department forthwith. However, substantial question of law, if any, is left open.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery-Modes of recovery-Deposited entire outstanding tax dues along with accrued interest during pendency of appeal-Department itself had purchased land through auction with no third-party rights involved-Department was to be directed to release land to assessee upon receipt of  payment from Court Registry. [Art. 136] <\/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-59346","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-frc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59346","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=59346"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59346\/revisions"}],"predecessor-version":[{"id":59347,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59346\/revisions\/59347"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}