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        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.

        <h1>Kerala High Court upholds income tax recovery proceedings from 1957, dismissing writ petition challenging assessment.</h1> The High Court of Kerala dismissed the writ petition challenging recovery proceedings related to income tax assessment from 1957-58. The court upheld the ... Writ The High Court of Kerala dismissed the writ petition challenging recovery proceedings related to income tax assessment from 1957-58. The petitioner's father was assessed to income tax, and recovery proceedings led to a property sale in 1967. Despite civil litigation and appeals, the court upheld the recovery actions taken by the authorities. The petitioner's argument for a more lenient procedure under Schedule II of the Income-tax Act was rejected due to the long delay in challenging the proceedings and the lack of substantial grievance. The writ petition was dismissed.

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