Law:

Section:

Section 222 of the Income-tax Act, 1961 - Collection and recovery of tax - Certificate proceedings - Block assessment years 1986-1996 - In year 1974, petitioner's father purchased certain land in name of petitioner when he was a minor and also constructed a house thereon in 1979-80- TRO took steps to attach and, subsequently, sell said property to recover tax dues of petitioner's father for block assessment years 1986-1996 - As against that, petitioner contended that property in question stood in his name and same could not be attached to recover tax dues of his father - Revenue records indicated that property along with structure (house) stood in name of petitioner at least from year 1979-80 - Whether purchase of property in name of minor son would amount to a transfer within meaning of Explanation to section 222(1) - Held, no - Whether even assuming that house was constructed by father, since his dues were for block assessment years 1986-1996, and house stood in name of petitioner from 1979-80, it could not be said that there had been a gift or exchange or transfer of that house which would fall within Explanation to section 222 and consequent to which revenue could have attached and sold that house and property - Held, yes - Whether, therefore, proposed sale of land and house by TRO was without authority of law - Held, yes FACTS The TRO took steps to sell certain land and house standing thereon in order to recover tax dues of father of the petitioner. As against that, the petitioner filed writ petition contending that the action of the TRO was illegal and without jurisdiction inasmuch as the property in question stood in his name and he was the owner of the same. It was the case of the petitioner that the land in question was purchased by his father in 1974 in his name when he was a minor and a house was constructed thereon somewhere in 1979-80; that in the revenue's records, both the land and the house were standing in his name at least since 1979-80; and that on his attaining majority, necessary corrective entries were effected in the revenue records. On the other hand, the TRO contended that the property was inherited property and not self-acquired…

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