Law:

Section:

Section 226, read with section 222, 253 and 293 of the Income-tax Act, 1961 [Corresponding to section 46(5A) read with section 46(2) of the Indian Income-tax Act, 1922] - Collection and recovery of tax - Other modes of recovery - Assessment year 1946-47 - Assessee was a manager and director of a company - Assessee was assessed to income-tax and in order to recover tax found payable by him, ITO served notice of attachment under section 46(5A) of 1922 Act upon employer company and also forwarded a certificate under section 46(2) of 1922 Act to certificate officer - Assessee filed an application to certificate officer for allowing him to pay his dues in monthly installments and same was allowed - Assessee subsequently filed application to ITO to withdraw notice of attachment issued to company under section 46 (5A) which was dismissed - Whether after Certificate Officer allowed payment of money due to be made in installments, assessee had right to pay only that amount and Income-tax authorities were under obligation to take, so long as that order stood, only such instalment - Held, yes - Whether 'amount due' in section 46(5A) must mean amount of installments as and when they became due - Held, yes - Whether it was incumbent on ITO either to withdraw attachment effected or at least to revise same so as to make it consistent with order of Certificate Officer fixing installments for payment of dues and therefore, assessee was entitled to relief claimed and ITO was to be directed to revise his order and make it consistent with order of Certificate officer- Held, yes FACTS The assessee was the manager and director of a company. The assessee was assessed to income-tax for assessment year 1946-47 at certain amount and a sum became due and payable by the assessee to the Income-tax authorities. The revenue issued a notice of attachment under section 46(5A) of the 1922 Act upon the company, that is, the employers of the assessee. By the said notice of attachment, the said company was required to pay to the revenue any money due from them to the assessee or held by them for or on account of the assessee and also to pay any money which it might become due to him or any money…

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