{"id":742,"date":"2018-05-09T00:12:25","date_gmt":"2018-05-09T00:12:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nitaben-harishbhai-shah-v-tro-2018-253-taxman-222-guj-hc\/"},"modified":"2018-08-28T06:06:08","modified_gmt":"2018-08-28T06:06:08","slug":"nitaben-harishbhai-shah-v-tro-2018-253-taxman-222-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitaben-harishbhai-shah-v-tro-2018-253-taxman-222-guj-hc\/","title":{"rendered":"Nitaben Harishbhai Shah  v.TRO ( 2018)406 ITR 347\/ 253 Taxman 222\/ 163 DTR 442\/302 CTR 406  ( Guj) ( HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; Tax Recovery officer (\u2018TRO\u2019) has no jurisdiction to declare transaction of transfer of property as null and void in proceedings under rule 16 of Second Schedule to Act. Followed ,TRO v Gangadhar Vishwanath Ranade ( 1998) 234 ITR 188 ( SC ) and co-ordinate bench in case of Karsanbhai Gandabhai Patel v.TRO ( 2014)43 taxmann.com 415 ( Guj) (HC))and held that TRO had no power to declare transfer as void and the status of the department being a creditor, will have to file a suit for a declaration that the transaction of transfer is void under S.281 of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 281 &#8211; certain transfers to be void \u2013 Tax Recovery officer (\u2018TRO\u2019) has no jurisdiction to declare transaction of transfer of property as null and void in proceedings under rule 16 of Second Schedule to Act [ S.220, R.48  ]<\/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":[1],"tags":[],"class_list":["post-742","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/742","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=742"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/742\/revisions"}],"predecessor-version":[{"id":2204,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/742\/revisions\/2204"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}