Law:

Section:

Section 222 of the Income-tax Act, 1961 read with article 226 of the Constitution of India - Collection and recovery of tax - Certificate proceedings - Assessee filed a writ petition challenging order of attachment and demand notice and prayed, inter alia, that TRO be directed to permit him to examine record pertaining to recovery against him as recovery certificate was an old one initiated in year 1947 - Whether prayer of assessee deserved to be accepted - Held, on facts, yes FACTS The TRO passed an order on 21-1-1990 for the attachment of the properly of the assessee. On writ, challenging the order of attachment dated 21-1-1990 and the demand notice dated 14-2-1990 issued by the department the assessee prayed that the TRO be directed to permit the assessee to examine the record pertaining to the recovery against him as the recovery certificate was an old one initiated in the year 1947. HELD So far as the prayer of the assessee was concerned, it would be fair on the facts and circumstances of the case to permit the assessee to examine the record pertaining to the recovery against him for the purpose of ascertaining as to what amount had been paid and what was to be adjusted for the said recovery. However, it appeared from the record that the assessee received a letter dated 14-5-1990 from the TRO requiring the assessee to produce necessary connected documents with original counter-foils in support of the payments claimed to have been made by the assessee and to that the assessee had replied by means of an application dated 28-5-1990. Hence, the TRO was directed to dispose of the assessee's application dated 28-5-1990 after giving opportunity to the assessee and also to permit the assessee to inspect the record on any date feasible to the department for the purposes of ascertaining as to what amount had already been paid to the department and what was to be adjusted towards the said recovery. However, till the disposal of the assessee's aforesaid application dated 28-5-1990 further proceedings including the demand notice dated 14-2-1990 and order of proclamation of sale in pursuance of the attachment order dated 21-1-1990 should remain stayed. JUDGMENT 1. The…

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