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1998 (9) TMI 1 - SC - Income Tax
Recovery - Attachment of an immovable property being a residential house of the assessee - contention of the respondents that the Tax Recovery Officer has no power u/r 11 of the Second Schedule to the Income-tax Act, to declare as void a transfer of property effected by the assessee during the pendency of proceedings against him under the Income-tax Act on the ground that the transfer was with the intention to defraud the Revenue, is accepted