Sri Mohan Wahi vs Commissioner, Income-Tax, Varanasi & ...

The Supreme Court held that the attachment and sale of the house property belonging to the four brothers for recovery of dues against the partnership firm UPCC was improper, as the undivided property of the brothers who were not partners could not be attached. The Court emphasized that the assessments against the firm were ex-parte and the demand raised included penalties and interest, which were contested successfully by the firm before the Income-tax Appellate Tribunal. The Court ruled in favor of Padma, the widow of the deceased brother, thereby setting aside the auction sale and confirming the injunction against the sale.