Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) ...

Case Laws Income Tax

November 13, 2013

Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) - attachment of bank account - assessee sought adjustment of refund u/s 115JA with tax dues and stay of recovery - Decided against the assessee - HC

View Source

← Previous Next →

Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) ...

Case Laws Income Tax

November 13, 2013

You may also like:

Recovery proceedings u/s 226(3)(iii) - attachment (Lien) of bank account - No notice issued to joint account holder - The mandatory requirement is not complied with by...

Cash Credit Accounts cannot be attached u/s 226(3) of the Act as there is no relationship of 'debtor and creditor' between the bank and the customer. In a Cash Credit...

Attachment of petitioner's bank accounts and rental income u/s 226(3) - the attachment order 17.10.2012 is quashed & given liberty to pass a fresh speaking order - HC

The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were...

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

Recovery proceedings - Notice u/s 226(3) - After declaration of Moratorium under Section 14(1) of the Insolvency and Bankruptcy Code, 2016 institution of other...

Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the...

Stay on recovery - Notice u/s 226(3) for attachment of bank account - Provisional attachment u/s 281B - appeal pending before the CIT(A) - while dealing with an...

Attachment of bank accounts for recovery in case of sick industries - No permission from AAIFR - Action of the respondents by attachment of the bank accounts is illegal - HC

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

Attachment and recovery of amount from PPF account u/s 226(6) - as long as an amount remains invested in a PPF account of an individual, the same would be immune from...

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

Seeking to lift attachment of Bank Accounts - recovery of dues payable by the Company - when it comes to recovering the dues from the company towards liability incurred...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Quick Updates: