Judgment

Mrs. Sujata V. Manohar, J.-This is an appeal from the judgment and order of 15th of December, 1982 of the Bombay High Court reported in (1989) 177 ITR 1761). Under the impugned judgment the High Court has set aside the attachment levied under Rule 11 of the Second Schedule to the Income-tax Act, 1961 by the Tax Recovery Officer on an immovable property originally belonging to the assessee (since deceased). The property was claimed by the wife of the assessee (since deceased) and his daughter, original respondent No. 2 as of their ownership and in their possession in the objections which they had filed against attachment proceedings under Rule 11.

2. For the period relevant to the assessment years in question, the assessee was carrying on business as a partner of a firm known as United Capital Construction Company, and also as a Contractor. For the assessment years 1962-63, 1963-64 and 1964-65 he was assessed to income-tax and the amounts of tax so assessed became final on 7.8.1967. There were also income-tax demands which were outstanding for the subsequent assessment years at the time when the Tax Recovery Officer served notices on the assessee under Rule 2 of the Second Sc