INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM
ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21
Bench: Us:
Section 143(3)Section 144BSection 48
permanent injunction restraining the other parties from interfering with its possession and enjoyment of the said property; thus, establishes beyond doubt that there was a strong encumbrance to the title of the subject property, and the assessee could not have sold the same without removing the said encumbrance.
34. We, thus, are of a firm conviction that the payment
