M/S CONNECTWELL INDUSTRIES PVT.LTD. vs UNION OF INDIA THROUGH THE MINISTRY OF FINANCE — C.A. No. 1919/2010

Case under Section III. Status: DISPOSED.

CNR: SCIN010338072007

DISPOSED

Filing Date

21-Nov-2007

Registration No

C.A. No. 1919/2010

Diary Number

33807/2007

Order Date

06-Mar-2020

Document Type

Judgement - of Main Case

Neutral Citation

2020 INSC 287

Disposal Type

Appeals Allowed

Data as of 03-Jul-2026

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Acts & Sections

Section III

Petitioner(s)

M/S CONNECTWELL INDUSTRIES PVT.LTD.

Adv. FARID F. KARACHIWALA

Respondent(s)

UNION OF INDIA THROUGH THE MINISTRY OF FINANCE

Adv. JANENDRA LAL & CO. NAVDEEP VORA

Hearing History

Judge: HON'BLE MR. JUSTICE L. NAGESWARA RAO and HON'BLE MR. JUSTICE HEMANT GUPTA

06-Mar-2020

Fixed Date by Court

27-Feb-2020

Next Week / Week Commencing / C.O.Week

25-Feb-2020

Next Week / Week Commencing / C.O.Week

19-Feb-2020

After Week/Month/Vacation

05-Feb-2020

Next Week / Week Commencing / C.O.Week

Orders

View Full Judgment
casestatus.in Summary

Case Summary: The Supreme Court allowed Connectwell Industries' appeal, holding that a prior secured creditor's charge takes precedence over subsequent income tax attachment. Although the property was sold after the tax notice and attachment, the bank's mortgage was created in 2000—years before the tax recovery officer's notice in 2003—making the sale valid despite the later tax claim. This case analysis is maintained by casestatus.in based on publicly available court records.

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