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Indian Laws - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Doctrine of constitutional priority - Supremecy of attachment ...

Case Laws     Indian Laws

December 14, 2022

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 secured creditors Dues of the Income Tax Department precedence over the dues of the secured creditor - In all these cases, the orders of attachment passed by the Tax Recovery Officer / Income Tax Department were subsequent to the mortgage created in favour of the secured creditors and hence, the same will have no legs to stand, in view of the principles laid above by this court. - HC

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