Income Tax Rules, 2002

CHAPTER-XVI

INCOME TAX RECOVERY RULES PART - III ATTACHMENT AND SALE OF IMMOVABLE PROPERTY ATTACHMENT

From: 2023-11-01 - To: 0000-00-00 171. Application to set aside sale of immovable property on ground of non-service of notice or irregularity.- Where immovable property has been 1[sold] in execution of a notice, 2[***] the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Commissioner to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by these rules or on the ground of a material irregularity in publishing or conducting the sale: Provided that- (a) no sale shall be…