1989 (6) TMI 31 - HC - Income Tax

Summary

The High Court of Kerala dismissed the writ petition challenging recovery proceedings related to income tax assessment from 1957-58. The petitioner's father was assessed to income tax, and recovery proceedings led to a property sale in 1967. Despite civil litigation and appeals, the court upheld the recovery actions taken by the authorities. The petitioner's argument for a more lenient procedure under Schedule II of the Income-tax Act was rejected due to the long delay in challenging the proceedings and the lack of substantial grievance. The writ petition was dismissed.