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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 ...

Case Laws     Income Tax

August 1, 2019

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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