S.MURALIDHAR, NAJMI WAZIRI
Suresh Kumar Goyal – Appellant
Versus
Chief Commissioner Income Tax-2 – Respondent
Dr. S. Muralidhar, J.
1. The principal challenge in this writ petition, filed by Mr. Suresh Kumar Goyal, is to an order dated 25th November 2013 passed by Tax Recovery Officer (‘TRO’), Respondent No. 4 to the extent it attachés the ground floor of the property at Plot No. 84, Ground Floor, HU Block, Pitampura, New Delhi - 110088 measuring 207 square meters (‘the property in question’). The other prayer is for a direction to the Sub-Registrar VI-A (‘Sub-Registrar’), Government of National Capital Territory of Delhi (Respondent No. 3) to register the sale deed executed by the IDBI Bank Ltd. (‘IDBI’) (Respondent No. 2) in favour of the Petitioner transferring title of the ground floor of the property in question. In the alternative, the Petitioner has prayed for a direction to IDBI to refund the entire amount paid by the Petitioner as consideration for the ground floor of the property in question.
2. The background to the present petition is that one Mr. Shiv Sareen purchased the property in question on 25th January 2008. On 2nd March 2009, Mr. Sareen, through his proprietary concern M/s Krishna Designers, mortgaged the ground floor of the property in question to IDBI and sought
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