Rent enhancement of properties attached u/s 226(3)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rent enhancement of properties attached u/s 226(3)
Query (Issue) Started By: - Himanshu Narayan Dated:- 13-3-2015 Last Reply Date:- 21-3-2015 Income Tax
Got 1 Reply
Income Tax
The Income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax authorities, Patna have applied before the Rent Controller cum Sub Divisional Magistrate, Sadar, Patna for effecting enhancement in the rental structure at the prevailing current rent for premises .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that were attached under 226(3) of IT Act. Please inform if IT can apply for rent fixation at the current rates for properties attached u/s 226(3) whose long term tenancy is still continuing. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is matter no notice etc. has been given by the IT to tenants whose rentals are attached u/s 226(3) and what they have received is a Notice from the Rent Controller Office, Patna Sadar, Patna. Reply B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y CA Parveen Gambhir: The Reply: I personally do not feel that property can be attached u/s 226(3) rather this section authorises AO/TRO to direct any person in writing from whom money is due or may .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... become due to the assesse upto an amount which an assesse is liable to pay. This section does not authorise AO to ask for something which is not due to the assesse. To my mind, he cannot ask for revis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of rent, if not originally agreed by such person.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X