Law:

Section:

Section 222, read with section 154, of the Income-tax Act, 1961 - Collection and recovery of tax - Certificate-proceedings - Whether where assessee's application under section 154 was pending, TRO could not proceed with recovery proceedings till disposal of said application - Held, yes FACTS The assessee had moved an application under section 154 before the Assessing Officer on 28-9-1990. However, the said matter was still pending. In the meantime, the TRO had proceeded to recover the amount from the assessee. In pursuance of the said recovery, the bank account of the assessee had already been attached and the authorities were proceeding to recover the said amount. On writ : HELD Since assessee's application under section 154, was still pending, the TRO could not proceed with the recovery till the disposal of the aforesaid application of the assessee. Note : The decision was in favour of assessee. JUDGMENT Heard learned counsel for the petitioner. The present writ petition is directed for a writ of mandamus directing respondent No. 1 not to recover the amount referred to in the recovery certificate pending with the Tax Recovery Officer till the disposal of the petitioner's application under section 154 of the Income-tax Act. It seems that the petitioner has already moved an application under section 154 of the Act before the Assistant…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492