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2018 (5) TMI 1442 - HC - Income TaxRecovery of tax dues - Withdrawal of amount from the petitioner’s Bank account - Held that - even if the Department has such powers it must be realized that the powers are drastic and would result into extremely harsh consequences to the assessee - merely because the statute authorizes the Government agency to carry out coercive recovery - it would not permit such an authority to access individual’s bank account - even without his knowledge - the power of attachment of the Bank accounts and other immovable properties can always be exercised - Withdrawal of the amount must be rare and exceptional - hence the amount already recovered from the petitioner's bank account must be returned forthwith - Decided in favor of assessee
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