TMI Blog2016 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... stigate into the matter. One another issue, which would also fall for consideration of the first respondent is with regard to the property, which has been mentioned by the petitioner in the representation, said to be belong to another partner of the firm. Therefore, under the scheme and the Rules, the first respondent is bound to take note of the petitioner's objection and proceed in accordance with Rule 11 of the Rules, by investigating into the objection. Writ petition stands disposed of, by directing the first respondent to investigate the claim / objection made by the petitioner, dated 26.07.2016, on merits and in accordance with law, after affording an opportunity of personal hearing, and pass orders within a period of eight week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s.RJK Investments, a partnership firm, in clearing the Income Tax Arrears. The petitioner herein was one Mr.Kamlesh Kumar Sheth, a partner of the said firm. The petitioner's case is that the property, which is the subject matter of attachment, is the property owned by a Hindu Undivided Family (HUF), of which, he is the Kartha. Therefore, it is submitted that the subject-property cannot be attached for the dues of the firm. 4. The learned counsel for the petitioner, referred to Section 222 of the Act and submitted that the Tax Recovery Officer is entitled to draw a statement in the prescribed form satisfying the amount of arrears due from the Assessee and shall proceed to recover from such assessee the amounts specified in the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and who is liable to pay the tax. It is, therefore, submitted that the first respondent has not considered the petitioner's representation and till date, it has not been acted upon. 7. The learned Senior Standing Counsel appearing for the respondents would submit that the representation has been given only on 26.07.2016 and the Rules provide a complete set of procedure to be followed by the Tax Recovery Officer. In this regard, attention of this Court was invited to Rule 11 of the Rules, which empowers the Tax Recovery Officer to investigate into any claim, which is preferred objecting to an attachment or sale of the property. Further, it is submitted that as against the orders passed by the Tax Recovery Officer under Rule 11 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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