1979 (3) TMI 4 - HC - Income Tax

Summary

The petitioner had income-tax liability, and the Tax Recovery Officer sold his property to recover the dues. The petitioner sought refund of the surplus money after the sale. The High Court directed the balance of the sale proceeds to be transmitted to the civil court where a suit was pending, due to an order of attachment on the surplus money. The petition succeeded partially, and each party was to bear their own costs.