Income Tax proceedings was intiated on a male. He died living a property.
The property was attached by the Income Tax authorities.
He left the following Legal heir Mother, Son, Wife.
Now the Income Tax Proceedings is in the name of the wife.
Suppose if Mother or Son transfers the property. Whether that transaction is valid?
What action can be taken against such transfer pending Income Tax suit in the Honourable Income Tax Appellate Tribunal and also the attachment of the IT authorities?
Whether Doctrine of Lis pendents provided in Section 52 of The transfer of Propoerty Act,1882. Applies to the proceedings?
Can the Tranfer of property be set a side by operating Section 52 of TP Act.