TRO couldn't declare sale of property void under sec. 281 and attach property even if tax was overdu

IT : Where assessee had purchased a property from one 'M' on 17-5-1995 and Tax Recovery Officer having found that 'M' inspite of several demand notices issued during years 1989 to 1994 had not paid income tax dues passed an order under section 281 declaring above sale transaction as void, Tax Recovery Officer had no power under section 281 to declare sale transaction as void