S.R.SINGH
COMMISSIONER OF INCOME-TAX – Appellant
Versus
SURENDRA SINGH PAHWA – Respondent
( 2 ) THE suit giving rise to these appeals was filed by the plaintiff respondent No. I, Surendra singh Pahwa against the respondents Nos. 2 to 4 impleading the appellant as defendant No. 4 for specific performance of a contract for sale dated 23/3/1976 between Ram Kumar, the father of the defendant Nos. 1 to 3 and Deshraj Singh Pahwa, the father of the plaintiff for sale consideration of Rupees 1,70,000. 00 as well as for perpetual injunction restraining the defendant appellant from auctioning the suit property in connection with the recovery of certain income-tax dues outstanding against Ram Kumar. It was alleged in the plaint that a sum of Rs. 20,000. 00 was paid in advance as
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