| Case ID |
0ab000e5-06b0-4572-a9d4-8bdffe59cdb3 |
| Body |
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| Case Number |
D-2741 of 1992 |
| Decision Date |
Jan 01, 1992 |
| Hearing Date |
Jan 01, 1992 |
| Decision |
The court directed the Tax Recovery Officer to investigate and adjudicate upon the objections filed by the petitioner regarding the attachment of his property for tax recovery. The court emphasized that the Tax Recovery Officer must follow the procedure outlined in Rule 11 of Schedule II of the Income-tax Act, 1961, which mandates an investigation into claims or objections made against property attachment. The court ruled in favor of the petitioner, asserting that the Tax Recovery Officer cannot proceed with the sale of the property without first addressing the objections raised. This decision reinforces the importance of due process in tax recovery procedures and protects the rights of property owners against erroneous claims. |
| Summary |
In the case of Keshav Deo Poddar v. Tax Recovery Officer, the Allahabad High Court addressed the procedural aspects of tax recovery under the Income-tax Act, 1961. The petitioner, Keshav Deo Poddar, claimed ownership of a property auctioned by a civil court, which was subsequently attached by the Tax Recovery Officer for tax arrears owed by a previous owner. The court highlighted the necessity for the Tax Recovery Officer to properly investigate objections filed by the petitioner, as stipulated in Rule 11 of the Income-tax Act. The case underscores the legal protections available to property owners against wrongful tax recovery actions, emphasizing adherence to procedural fairness. This ruling serves as a critical reference for future tax recovery cases, ensuring that the rights of taxpayers are safeguarded and that due process is followed. It further clarifies the responsibilities of tax recovery officers in handling objections and claims related to property attachments, reinforcing the principle of justice in tax law enforcement. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
B.P. Jeevan Reddy, C.J.,
R.A. Sharma, J.
|
| Lawyers |
Not available
|
| Petitioners |
Keshav Deo Poddar
|
| Respondents |
Tax Recovery Officer
|
| Citations |
1992 SLD 1276,
(1992) 193 ITR 480
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
Rule 11
|