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TMI Blog2014 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India, challenges the order dated 15th November 2011 passed under Rule 86 of Schedule II of the Income Tax Act, 1961 (the Act) passed by the Commissioner of Income Tax. The impugned order dated 15th November 2011 upheld the order dated 14th October 2008 passed by the Tax Recovery Officer (TRO) attaching the Petitioner's movable and immovable properties under Rule 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Petitioner that as it is evident from the letter dated 15th June 2011 of the predecessor of the present Commissioner who passed the impugned order, a personal hearing is normally given before the disposal of the appeal filed under Rule 86 of the II Schedule of the Act. 3. Mr. Suresh Kumar, learned Counsel appearing for the Respondents submit that the representation made by the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the last chance for the Petitioner to ensure that all facts are brought on record in the correct perspective taking into account the context. Therefore, the Petitioner would be precluded from pointing any facts necessary in support of its case. The consequence of the appeal order upholding the order of the TRO are grave for the Petitioner. Moreover, the personal hearing in matters involvin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner within four weeks from today. The Petitioner undertakes to attend the personal hearing when the date fixed is communicated to it and no adjournment would be sought by the Petitioner. It is made clear that the earlier order dated 14th October 2008 attaching the Petitioner's property would continue till final order is passed by the Appellate Authority. 6. With the above direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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