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WP/16885/2022 of M/s.Sree Gokulam Chit and Finance Co. P. Ltd vs The Tax Recovery officer

Madras High CourtWP

About this record

The Madras High Court decided this matter on 23 January 2026. The registry identifies it as CNR HCMA010940802022. It was heard by Justice Senthilkumar Ramamoorthy.

The disposal recorded by the registry is "Partly allowed; order of declaration of mortgage as void ab initio set aside; department…". The record refers to the Income Tax Act, 1961. 14 statutory provisions are noted on the record.

Court record

Court record details
CourtMadras High Court
Record typeWP
Case numberCNR HCMA010940802022
Date of decision
Decision year2026
BenchHONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
PetitionerM/s.Sree Gokulam Chit and Finance Co. P. Ltd
RespondentThe Tax Recovery officer
DisposalPartly allowed; order of declaration of mortgage as void ab initio set aside; department permitted to proceed with sale
ActsIncome Tax Act, 1961
Sections
  • Section 143(2)
  • Section 143(3)
  • Section 272A(1)(c)
  • Section 271(1)(c)
  • Section 220(2)
  • Section 222
  • Section 276
  • Section 281(1)
  • Rule 2
  • Rule 11
  • Rule 16
  • Rule 48
  • Rule 51
  • Second Schedule of the Income Tax Act

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