This appeal is a sequel to the proceedings initiated by the Income Tax Department under Chapter XX-C of the Income Tax Act, 1961 (the Act). The property in dispute was auctioned by the Income Tax Department and the same was purchased by a non-resident Indian. The owner of the house was a member of the appellant-housing society and the plot was allotted to him as a member of the said society. It is not disputed that the auction-purchaser is neither a member of the society nor resident of Delhi. The appellant-society challenged the auction-sale by the Income Tax Department on the ground that under the byelaws of the society the sale could only be made to a resident of Delhi who was not owning any other property. The High Court dismissed the writ petition holding that the provisions of the Act have overriding effect on the bye-laws of the society. We see no ground to interfere with the view taken by the High Court. The appeal is dismissed. No. costs.
Burmah Shell Cooperative Housing Society Limited And Another v. Chief Commissioner Of Income Tax (technical) New Delhi And Others
Burmah Shell Cooperative Housing Society Limited And Another v. Chief Commissioner Of Income Tax (technical) New Delhi And Others
(Supreme Court Of India)
Civil Appeal No. 4171 of 1988 | 16-03-1994
Advocate List
Bench
- HON'BLE JUSTICE B. P. JEEVAN REDDY
- HON'BLE JUSTICE KULDIP SINGH
- HON'BLE JUSTICE S. P. BHARUCHA
Eq Citations
- (1995) SUPPL. 1 SCC 533
- LQ/SC/1994/331
Head Note
Constitution of India — Arts. 136 and 226 — Tax proceedings — Auction of property by Income Tax Department — Held, provisions of Income Tax Act, 1961 have overriding effect on bye-laws of housing society — No ground to interfere with view taken by High Court — Civil Procedure Code, 1908, Or. 23 R. 3
