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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Stay of recovery - recovery of tax from its debtors - Tribunal ...


Tribunal's Tax Recovery from Non-Party Debtor Ruled Illegal Due to Lack of Notice and Hearing Opportunity.

August 1, 2019

Case Laws     Income Tax     HC

Stay of recovery - recovery of tax from its debtors - Tribunal could not have directed recovery of tax from its debtor, who was not a party to the proceedings before the Tribunal - If the Tribunal was of the view that the debt has to be recovered from a third party, it should have issued a notice to the third party, heard the third party and then taken a decision - direction is illegal

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