Supreme Court of India
M/s. R.S. Infra-transmission Ltd. v. Saurinindubhai Patel and Ors.
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What the Court ordered
In view of the above and for the reasons stated above, present appeal succeeds.
Judgment, page 18
From the headnote
Income Tax Act, 1961: Second Schedule, r. 60 – Applic ation to set aside sale of immovable property on deposit – Right available to the judgment debtor u/r. 60 – Held: Is a valuable rig ht and the last resort/opportunity to the judgment debtor to sav e his property – It is a right available to the judgment debtor after his pr operty is sold in a court auction – Such a valuable right ava ilable to the judgment debtor to save his property should not be affected on the technical ground and/or for the mistake and/or the bona fide mistak e for which he was not at all responsible – On facts, judgme
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