Tag: incometax recovery
CBDT Guidelines for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers CBDT Guidelines for exercising power of intrusive or coercive action for recovery of tax demand F. No. 275/29/2020 -IT(B)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board …
Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of High Courts ABCAUS Case Law Citation:ABCAUS 3316 (2020) (06) SC Important case law relied upon by the parties:M.U. Joshi Vs. Tax Recovery Officer & Ors.Noorudin Vs. Tax Recovery …
Income Tax Department can not recover outstanding dues under MPID Act as it cannot be treated like the claim of investors ABCAUS Case Law Citation:ABCAUS 3208 (2019) (12) AC In the instant case, the Income Tax Department (ITD/Revenue)had filed a Miscellaneous Application before the designated Sessions Court seeking …
Income Tax Department prevented to take coercive steps for recovery of disputed tax amount as the Tribunal at Allahabad and Varanasi were non functional ABCAUS Case Law Citation: ABCAUS 2622 (2018) (11) HC Several appeals of the petitioner(s) for the various assessment years were pending before the Income …
No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment of account u/s 226(3)(i) for recovery of tax demand – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2003 (2017) (07) HC The Question involved: An interesting question …
Non-recovery of income tax demand where tax has been deducted but not deposited by deductor-CBDT Non-enforcement of recovery of demand against the assessee where tax has been deducted but not deposited by the deductor . Government of India Ministry of FinanceDepartment of Revenue Central Board of Direct Taxes …
