1999 (4) TMI 66

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..... e dues of the firm M/s Komal Tea Co. of which she is not a partner. Her husband is a partner in Komal Tea Co. and the property which is attached is acquired by the petitioner from her own resources, by disposing of other properties owned by her and which has already been subjected to tax as her property in the past. Notwithstanding pointing out these facts to the AO he instead of deciding the obje .....

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..... and initiate proceedings on that basis. That would justify his initial action of directing attachment of the petitioner's property considering it to be held by her as benami for her husband for the purpose of recovering arrears from M/s Komal Tea Co. of which her husband was a partner. However, in doing so, he is not absolved from duty to act fairly. Such belief cannot be a mere pretence. Our Con .....

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..... ner, the Recovery Officer has some material, except bald assertion that she does not have ostensible means to acquire the property, to make good his assertions. The TRO instead of examining the objection intends to proceed with recovery of the arrears of the firm from the property in question. When objection to the attachment was raised on the ground that property in fact belong to the present pet .....

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