Burmah Shell Cooperative Housing Society Limited And Another Vs. Chief Commissioner Of Income Tax (Technical) New Delhi And Others On 16 March, 1994

Q: Q. What are the equivalent citations for Burmah Shell Cooperative Housing Society Limited and Another vs Chief Commissioner of Income Tax (Technical) New Delhi and Others ?

The equivalence citation are(1995) SUPPL. 1 SCC 533 ; LQ/SC/1994/331 ;

Q: Q. What was the bench assigned for the case Burmah Shell Cooperative Housing Society Limited and Another vs Chief Commissioner of Income Tax (Technical) New Delhi and Others?

HONBLE JUSTICE B. P. JEEVAN REDDY, HONBLE JUSTICE KULDIP SINGH, HONBLE JUSTICE S. P. BHARUCHA

Open iDraf

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

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.

Advocates List

For

Bench List

HON'BLE JUSTICE B. P. JEEVAN REDDY

HON'BLE JUSTICE KULDIP SINGH

HON'BLE JUSTICE S. P. BHARUCHA

Eq Citation

(1995) SUPPL. 1 SCC 533

LQ/SC/1994/331

HeadNote

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