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Income Tax - Highlights / Catch Notes

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This case involves a challenge to a garnish order issued by tax ...


Tax authorities ordered garnish for income tax dues, Court directs urgent hearing on waiver request within 1 month.

Case Laws     Income Tax

September 4, 2024

This case involves a challenge to a garnish order issued by tax authorities for recovering income tax and penalties. The High Court, considering the Supreme Court's order, disposed of the petition with directions to the revenue authorities. They must decide the application for waiver of pre-deposit and urgent hearing within one month, passing a reasoned order. Until then, no coercive action can be taken against the petitioner. Additionally, since the appeal is pending for over a year, the authorities must decide it expeditiously, preferably within three months, without further delay.

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