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2004 (9) TMI 93 - HC - Income TaxPetitioner is challenging jurisdiction of the third respondent to initiate recovery proceedings including garnishee proceedings under section 226(3) - whether the third respondent forfeits his jurisdiction for recovery of arrears of tax assessed by him on account of shifting of residence by the petitioner making the officer at Bangalore the present "Assessing Officer" based on exhibit P3 circular issued by the Central Board of Direct Taxes in exercise of powers under section 120(1) and (2) of the Act. - It is for the third respondent to complete recovery and transfer the file or otherwise transfer the files to enable the officer at Bangalore to continue recovery proceedings. The Board is free to issue appropriate proceedings in the matter as exhibit P3 is silent about pending matters and recovery - held that garnishee proceedings are valid,
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