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The High Court of Allahabad issued a writ of mandamus directing the Tax Recovery Officer not to recover a specified amount from the petitioner until the disposal of the petitioner's application under section 154 of the Income-tax Act, which was still pending. The court instructed that the Tax Recovery Officer should wait for the application's decision and that the application should be resolved within one month of the court's order. The petitioner was required to submit a certified copy of the court order to the Assistant Commissioner of Income-tax within one week.
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