| Case ID |
6c660c74-e089-4e35-81a0-878c0e3b2c45 |
| Body |
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| Case Number |
Writ Petition No. 1234 of 1988 |
| Decision Date |
Jan 01, 1989 |
| Hearing Date |
Mar 22, 1988 |
| Decision |
The court held that the petitioner was already pursuing remedies available under the law by filing an appeal before the Tax Recovery Officer (TRO). It was determined that if the petitioner moves an application under Rule 86(3), it should be decided by the Tax Recovery Commissioner within a week. The TRO's initial finding that the petitioner was intentionally avoiding tax dues was acknowledged, but the decision regarding civil imprisonment was subject to the ongoing appeal process. The Tax Recovery Commissioner was also instructed to dispose of the appeal within four weeks from the receipt of the certified copy of the court's order. The petition was disposed of with these observations. |
| Summary |
In this significant case from the Allahabad High Court, the petitioner, Kuldeep Singh, challenged the Tax Recovery Officer's (TRO) decision that he was intentionally avoiding payment of income-tax dues, which could lead to civil imprisonment. The court emphasized the importance of due process, noting that the petitioner had already filed an appeal under Rule 86 of the Income-tax Act. The ruling highlighted that the Tax Recovery Commissioner must address any application made under Rule 86(3) expeditiously, ensuring fairness in tax recovery proceedings. This case underscores the critical balance between tax collection efforts and the rights of individuals to seek redress through appeals, reinforcing the legal framework surrounding tax obligations and recovery processes. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
V.K. Khanna,
Om Prakash
|
| Lawyers |
R.K. Agarwal
|
| Petitioners |
Kuldeep Singh
|
| Respondents |
Tax Recovery Officer
|
| Citations |
1989 SLD 2234,
(1989) 176 ITR 204
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
222,
76,
86
|