SUNIL VASUDEVA vs SUNDER GUPTA .

The Supreme Court addressed the appeal against the Calcutta High Court's judgment recalling an earlier order and restoring a writ petition concerning property ownership. The Court emphasized the necessity of obtaining prior leave from the High Court before the sale of property under the Income Tax Act, as per the principles established in earlier cases. The Court ultimately upheld the High Court's decision to restore the writ petition for hearing, reinforcing the importance of procedural compliance in property sales under tax recovery proceedings.