Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Stay of Recovery proceedings - Prayer quashing 226(3) notice - ...

Case Laws     Income Tax

May 12, 2021

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 liable to be granted. Had an application for stay been filed, one could have considered the disposal of that application pending appeal. However, that has also not been done. Thus, the petitioner, at this juncture, can only be permitted to seek appropriate interim protection from the appellate/administrative authorities, pending appeal. - HC

View Source

 


 

You may also like:

  1. 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...

  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 Tax - notice u/s 226(3) - An error in the figure, in a notice of demand does not vitiate the demand. - HC

  4. Stay on recovery - Notice u/s 226(3) for attachment of bank account - Provisional attachment u/s 281B - appeal pending before the CIT(A) - while dealing with an...

  5. 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...

  6. 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...

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

  8. 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...

  9. Validity of Assessment order framed u/s 143(3) r.w.s. 144B - opportunity to respond to the show-cause notice was not made available to the assessee - - the order passed...

  10. 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...

  11. Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that...

  12. Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued...

  13. Attachment of petitioner's bank accounts and rental income u/s 226(3) - the attachment order 17.10.2012 is quashed & given liberty to pass a fresh speaking order - HC

  14. 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...

  15. Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018...

 

Quick Updates:Latest Updates