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1971 (11) TMI 24 - HC - Income TaxPetitioner applies under article 226 of the Constitution against recovery proceedings taken by the Income-tax Officer and the Tax Recovery Officer - petitioner says that the impugned recovery proceeding is not sanctioned by any existing recovery certificate – respondents contend that the certificates in the present case could be said to have been cancelled and not withdrawn, and, therefore, the action of the Income-tax Officer cannot be referred to section 224(2) - Whether the order can be attributed to sub-section (2) or sub-section (3) of section 224, it plainly appears that the said order was passed by the Income-tax Officer. In our opinion, the Tax Recovery Officer was bound, without anything more, to terminate the recovery proceedings altogether.
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