Recovery of dues - attachment of property - Period of limitation ...

Notice Invalidated: Authority Exceeds Three-Year Limit, Violating Petitioner's Rights u/r 68B(1).

October 1, 2018

Case Laws Income Tax HC

Recovery of dues - attachment of property - Period of limitation - The incompetent authority, therefore, cannot prejudice legal rights of petitioner flowing from statutory provisions or eclipse the same in any manner. Notice is, therefore, beyond period of three years and, therefore, hit by Rule 68B( 1).

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Recovery of dues - attachment of property - Period of limitation ...

Notice Invalidated: Authority Exceeds Three-Year Limit, Violating Petitioner's Rights u/r 68B(1).

October 1, 2018

Case Laws Income Tax HC

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