{"id":59810,"date":"2026-04-28T09:34:06","date_gmt":"2026-04-28T04:04:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/job-g-oommen-v-uoi-2024-169-taxmann-com-407-2025-481-itr-638-kerhc\/"},"modified":"2026-04-28T09:34:06","modified_gmt":"2026-04-28T04:04:06","slug":"job-g-oommen-v-uoi-2024-169-taxmann-com-407-2025-481-itr-638-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/job-g-oommen-v-uoi-2024-169-taxmann-com-407-2025-481-itr-638-kerhc\/","title":{"rendered":"Job G. Oommen v. UOI [2024] 169 taxmann.com 407 \/(2025) 481 ITR 638 (Ker)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Allowing the petition the Court held that properties of deceased assessee were attached and sold for realization of tax payable under Kerala General Sales Tax Act, 1963 and properties were subsequently purchased by petitioner from auction, buyer, Income-tax Department could not proceed against said properties lawfully in possession of petitioner for realizing arrears payable by deceased assessee under Income-tax Act. \u00a0(AY. 1995-96)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 281 : Certain transfers to be void-Recovery of tax-Notice of demand-Deceased-Transfer of property-First charge of State-Transfer becomes void-Over-riding effect of section 26B of 1963 Act-Creating first charge on State-Properties were subsequently purchased by petitioner from auction, buyer, Income-tax Department could not proceed against said properties lawfully in possession of petitioner for realizing arrears payable by deceased assessee under Income-tax Act.    [S. 156,Kerala General Sales Tax Act, 1963, s. 26B, 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-59810","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fyG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59810","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=59810"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59810\/revisions"}],"predecessor-version":[{"id":59811,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59810\/revisions\/59811"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}