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M/s. Kamalesh Kumar Sheth (HUF) Versus The Tax Recovery Officer, O/o. The Principal Commissioner of Income Tax -5, The Assistant Commissioner of Income Tax

2016 (9) TMI 153 - MADRAS HIGH COURT

Attachment orders - recovery proceedings - Held that:- The petitioner has raised an objection to the attachment of the subject-property. In such circumstances, it has to be seen as to what has to be done by the Tax Recovery Officer. Rule 11 of the Rules provides for the procedure to be adopted by the Tax Recovery Officer and he is required to investigate the claim or objection. Therefore, it is incumbent upon the first respondent to take note of the objection raised by the petitioner, vide repre .....

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he 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 weeks from the date of receipt of a copy of this order. It is needless to state that the petitioner should cooperate in the process of investigation and if any details or documents are called for by the .....

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rned counsel for both sides, the writ petition is taken up for final disposal at the admission stage itself. 2. This writ petition is filed by the petitioner, challenging the order of attachment passed by the first respondent, invoking the power under Rule 48 of the Second Schedule to the Income Tax Act, 1961 (hereinafter will be referred to as the Act ), thereby attaching the property being Flat Nos.3A & 3B, Third Floor, Lalah Towers, No.72, Nelson Manickam Road, Aminjikarai, Chennai 600 02 .....

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ject 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 amount .....

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ed under Rule 1 (b) of the Second Schedule to the Act, it is submitted by the learned counsel for the petitioner that the defaulter, under the said chapter, would mean the Assessee mentioned in the Certificate. Further, by referring to Rule 4 of the said Rules, which provides for the mode of recovery, it is pointed out that the recovery could be done only by attachment of sale of the defaulter's movable and immovable properties, apart from exercising the power to arrest and detain the person .....

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ner of the firm 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 o .....

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