1978 (1) TMI 26 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the petitioner in a case involving income-tax dues against a HUF firm. The Tax Recovery Officer (TRO) did not properly consider the objections raised by the petitioner before issuing a restraint order. The court directed the TRO to address the objections before continuing with the recovery proceedings. The parties will bear their own costs. (Case citation: 1978 (1) TMI 26 - Allahabad High Court)