Indian Overseas Bankasset Recovery Management Branchno v. The Tax Recovery Officer-2,Income Tax Office
High Court
08 Nov 2023 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Indian Overseas Bankasset Recovery Management Branchno v. The Tax Recovery Officer-2,Income Tax Office
Date of order
08 Nov 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Indian Overseas Bankasset Recovery Management Branchno v. The Tax Recovery Officer-2,Income Tax Office, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the submission made by the learned counsel for the petitioner, this writ petition is dismissed as having become infructuous.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2023
CORAM:
THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY
W.P. No.494 of 2023and WMP No.451 of 2023
Indian Overseas BankAsset Recovery Management BranchNo.11/952, Cross Cut Road,Coimbatore – 641 012.
...
Petitioner
vs.
1. The Tax Recovery Officer-2,Income Tax Office,No.67-A, Race Course Road,Race Course, Gopalapuram,Coimbatore,Tamil Nadu – 641 018.
2.M/s.Shara Faabrics,Partnership Firmrepresented by its Partnership SF No.287/1, Asaithambi Thottam,Ramanathapuram Pudhur,Bhawani Main Road, Erode – 638 005
3.Mr.B.Ravikumar
4.Mrs.R.Rajeswari
5.The Sub RegistrarErode Joint II,Erode.
https://www.mhc.tn.gov.in/judis
1/4
...
Respondents
W.P. No.494 of 2023
Prayer : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus directing the first respondent to remove the attachment effected on 01.12.2017 with the office of the 5[th ]respondent in respect of secured property belonging to the 4[th] respondent so as to enable the petitioner bank or its successors to register the sale certificate in favour of auction purchaser in accordance with law.
For Petitioner
: Mr.M.L.Ganesh
O R D E R
This writ petition is filed for issuance of writ of mandamus to direct the first respondent to remove the attachment effected on 01.12.2017 with the office of the 5[th] respondent in respect of secured property belonging to the 4[th] respondent so as to enable the petitioner bank or its successors to register the sale certificate in favour of auction purchaser in accordance with law.
2. When the matter is taken up for hearing, the learned counsel
W.P. No.494 of 2023
appearing for the petitioner submitted that since the sale certificate has
already been registered in favour of the auction purchaser, nothing survives in the writ petition for adjudication.
3. Recording the submission made by the learned counsel for the
petitioner, this writ petition is dismissed as having become infructuous.
No costs. Consequently connected Miscellaneous Petition is closed.
Index: Yes/NoSpeaking/Non-Speaking OrderNeutral Citation: Yes/No.rgr
08.11.2023
To
1.The Tax Recovery Officer-2,Income Tax Office,No.67-A, Race Course Road,Race Course, Gopalapuram,Coimbatore,Tamil Nadu – 641 018.
2.The Sub RegistrarErode Joint II,Erode.
W.P. No.494 of 2023
KRISHNAN RAMASAMY, J.rgr
W.P. No.494 of 2023
08.11.2023
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