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1972 (11) TMI 12 - HC - Income TaxPetitioner's late husband, one T. M. Abdul Rahim, was in arrears of income-tax, interest thereon and penalty aggregating to Rs. 4,37,868.29. For recovering the said amount, recovery proceedings were initiated by the income-tax department. A certificate was issued by the Income-tax Officer to the Tax Recovery Officer under section 222 - When the defaulter dies, whether attachment and sale without demand notice on legal representative is valid
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