2003 (8) TMI 12 - HC - Income Tax

Order of attachment of property - Having regard to the nature of the order of attachment of the property, that is protective in nature, I am of the view that the attachment so made in respect of the property cannot be now questioned. However, without there being any authority, the respondent, Income-tax Department cannot collect the rent from the property unless an order has been passed by the authority that the source of investment has been made by the petitioner s sister and the property thus belongs to her.

Summary

The petitioner challenged the order of property attachment due to unpaid tax. The court upheld the attachment but ruled that the tax department cannot collect rent without proper authority. The writ petition was disposed of with this observation.