Recovery proceedings - attachment orders - The machinery ...

Case Laws Income Tax

April 1, 2021

Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful attachment of property for the buyer is to approach Tax Recovery Officer-VII under Rule 11 of the Schedule-II to the Income Tax Act, 1961. Therefore, it is the second respondent Tax Recovery Officer-VII who was the competent authority to pass proper order under the circumstances. - HC

View Source

← Previous Next →

Recovery proceedings - attachment orders - The machinery ...

Case Laws Income Tax

April 1, 2021

You may also like:

The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the...

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of...

Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party...

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there...

The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed...

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

The appellant sought lapse of the attachment order u/s 5(1) and (3) of the Prevention of Money Laundering Act, 2002, questioning the legality of the order issued in...

Attachment of accounts of the petitioner - recovery of tax dues of the third party - Prescribed procedure u/s 79(1) not followed - order of attachment set aside -...

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

The High Court granted relief to the petitioner by directing the release of attachment over immovable properties due to discrepancies between GSTR 3B returns and...

Priority of secured creditors under the SARFAESI Act over claims by the Income Tax Department. The respondent mortgaged the property to the petitioner in 2013-14, prior...

Quick Updates: