9911796707
TMI Blog1990 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings taken out by the Tax Recovery Officer in pursuance of tax recovery certificates dated March 1, 1968, February 25, 1969, March 13, 1970, and July 18, 1971. Notice was issued to the petitioner-company by the Income-tax Officer, Company Circle-V, Bombay. In response to the said notice, the petitioner-company, it may be stated, wrote to the Income-tax Officer, Company Circle-V(8), Bombay, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed on behalf of the respondents. The petition came up for hearing on March 9, 1990, when it was adjourned to this date to enable Dr. Balasubramaniam, for the Income-tax Department, to furnish relevant information and/or to produce the assessment records. However, neither the information required nor the necessary and relevant records are available with Dr., Balasubramaniam at the time of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was for the Income-tax Officer to modify the tax recovery certificates as required under section 225 of the Income-tax Act when the assessment was partly set aside and was required to be made afresh in pursuance of the appellate order. It is pertinent to mention that the Tax Recovery Officer, in his notice dated January 27, 1984, to defaulter for settling a sale proclamation, stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71, and August 16, 1971. It is true that the petition does not indicate as to what happened as regards the assessment for the assessment year 1958-59. It is also true that the assessment for the assessment year 1966-67 was not fully set aside but was set aside only on two grounds. However, it is not known from the notice issued by the Tax Recovery Officer dated January 27, 1984, for settling a sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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