Remedy against property: tax authorities may pursue assets of a representative assessee as if those assets belonged to the principal. Clause 167 provides that the Assessing Officer has the same remedy against all property vested in, or under the control or management of, a representative assessee as he would have against the property of the principal, and that this remedy applies whether the demand is raised against the representative assessee or against the principal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remedy against property: tax authorities may pursue assets of a representative assessee as if those assets belonged to the principal.
Clause 167 provides that the Assessing Officer has the same remedy against all property vested in, or under the control or management of, a representative assessee as he would have against the property of the principal, and that this remedy applies whether the demand is raised against the representative assessee or against the principal.
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