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Section 222 of the Income-tax Act, 1961 - Collection and recovery of tax -Certificate proceedings - TRO issued notice to appellant for attachment of certain properties for recovery of tax arrears of her ex-husband - Appellant contended that properties in question were gifted to her by her ex-husband by two different documents, dated 16-3-1999, and 5-5-2001 and since thereafter, 'Talaq' had been pronounced on 21-3-2002, it was not open for authorities to attach said properties in a proceeding against her ex-husband - TRO rejected appellant's contentions and passed an order of attachment of properties in question - Whether when appellant had not brought on record any evidence as to alleged gift and, moreover, recovery proceedings related to assessment years prior to pronouncement of 'Talaq' by appellant's husband, TRO was justified in ordering attachment of properties in question - Held, yes FACTS The Tax Recovery Officer (TRO) issued a notice for attachment of certain properties in question for recovery of tax arrears of the appellant's ex-husband. The appellant contended that the said properties were gifted to her by her ex-husband by two different documents, dated 16-1-1999, and 5-5-2001 and since thereafter, 'Talaq' had been pronounced on 21-3-2002, it was not open for the authorities to attach said properties in a proceeding against her ex-husband. The TRO, however, passed an order for attachment of said properties on the ground that the attachment proceedings had been started in respect of the assessment years 1995-96 to 2000-01 prior to the pronouncement of 'Talaq' in 2002. On writ, the Single Judge refused to decide the case on the merits on the ground of the availing of alternative remedy under section 264. On appeal, the appellant was allowed time to bring on record any document to show that the name of the appellant was recorded in the revenue records in regard to the properties attached by the TRO or any registered deed of gift, if any, effected. The appellant submitted that her name was not recorded in the revenue records; and that it was only an 'oral gift' by which the attached properties were gifted to her by her ex-husband. HELD So far as the…

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