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2004 (2) TMI 38 - HC - Income TaxRecovery of tax - arrears of income tax for the past period for which the petitioner has already approached the BIFR - Consent from the BIFR for recovery of tax - held that arrears of taxes and the like dues from sick industrial companies that satisfy the conditions set out in section 22(1) of the SICA cannot be recovered by coercive process unless the said BIFR gives its consent thereto – Thus, we grant interim relief restraining the respondent-authorities from acting upon the impugned notice, and also restraining the respondent authorities from enforcing any notice under section 226(3), without first obtaining consent of the BIFR as provided in section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985.
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