Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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

Income Tax

July 24, 2019

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

View Source

 


 

You may also like:

  1. Jurisdiction - power of State authority to issue summons - violation of principle of separation of powers - It is not found that such powers are in any manner beyond the...

  2. Attachment of Bank Accounts of petitioner - The power conferred upon an authority under Section 83 is substantial and with great power comes great responsibility. The...

  3. Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to...

  4. Validity of recovery proceedings - Non payment of 50% of the tax by December 31, 2013 as per the VCES scheme - department has power to initiate recovery proceedings on...

  5. Recovery of tax - The notices issued to the petitioner were wholly without jurisdiction and clearly indicate exercise of unauthorised and illegal power by the Tax...

  6. Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

  7. Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be...

  8. Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the...

  9. Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to...

  10. Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful...

 

Quick Updates:Latest Updates