Supreme Court of India
Janatha Textiles & Ors. v. Tax Recovery Officer & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax: c Auction sale of attached property for recovery of debt - Registered partnership firm - In arrears of tax - For recovery of outstanding dues, agricultural land owned by partners at- tached and sold in public auction - Sale challenged on vari- ous grounds - Rights of bona fide purchaser for value - Held: In a third party auction, purchaser's interest in the auctioned + property continues to be protected notwithstanding that the underlying decree is subsequently set aside or otherwise - Clear distinction between a stranger who is a bona fide pur- chaser of the property at an
Authorities it was built on
Where later benches applied it
- 2015 B. S. Sheshagiri Setty & Ors. v. State of Karnataka& Ors.
- 2014 Sadashiv Prasad Singh v. Harendar Singh & Ors.
- 2015 Avenue Supermarts Pvt. Ltd. v. Mrs. Nischint Bhalla & Ors.
- 2013 C.N. Paramsivan & Anr. v. Sunrise Plaza Tr. Partner & Ors.
Of those, 2 referred to · 2 mentioned
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