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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Power of TRO in recovery proceedings - personal attendance ...


Court Affirms Tax Recovery Officer's Power to Summon u/r 83 for Effective Recovery Proceedings.

July 24, 2019

Case Laws     Income Tax     HC

Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious disposal of the recovery proceedings, it is always permissible for the TPO to call for necessary and relevant information and conduct an inquiry by securing and enforcing the personal attendance of the assessee/defaulter - writ dismissed

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