Home Highlights March 2012 Year 2012 This

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1. Stay of Recovery proceedings - Prayer quashing 226(3) notice - The prayer sought for by the petitioner, for a certiorarified mandamus quashing 226(3) notice, is thus not...

2. 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...

3. Recovery of dues - Justification issuing notice u/s 226(3) - the Authority has to necessarily wait till the the expiry of appeal time - HC

4. 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...

5. Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing...

6. Recovery of arrears of tax - When the Hon'ble Supreme Court has held that taxes paid by the assessee/appellant will not be refunded, it does not allow the Department to...

7. 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...

8. 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...

9. Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple...

10. Garnishee Notice u/s 226(3) addressed to the Special Tahsildar, calling to pay the arrears of tax payable by the company - the demand in the impugned assessment order...

11. Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these...

12. Garnishee notice issued for FDRs – Deposits yet to mature – non-compliance of the demand notice raised by the Department u/s 226 (3), revenue have rightly held that...

13. Notice u/s 226(3) – Since the petitioner had appeared and participated in the proceedings, the order of the Tax Recovery Officer treating the petitioner as an assessee...

14. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

15. Re-assessment of tax - demand of tax - The apposite order of reassessment, as, embodied in Annexure P- 12-A, displays qua an allusion being made to the audit...