TRO can't prohibit transfer of a property unless 'NOC' has been obtained from AO by fraud or misrepresentation
June 10, 2014[2014] 45 taxmann.com 280 (Gujarat)
IT : Unless department was able to put forth a case of connivance or fraud or misrepresentation on part of assessee, NOC for selling property could not be ignored by TRO
Regards
Prarthana Jalan
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