Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers
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Attachment of property: prior higher-level approval required and extant procedures must be followed before coercive tax recovery. The corrigendum requires that attachment of movable or immovable property follow extant statutory procedure and that Tax Recovery Officers comply with the Second Schedule; Assessing Officers or TROs must obtain prior approval from Pr CIT/Pr. DIT/CIT/DIT before any attachment.
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.
Attachment of property: prior higher-level approval required and extant procedures must be followed before coercive tax recovery.
The corrigendum requires that attachment of movable or immovable property follow extant statutory procedure and that Tax Recovery Officers comply with the Second Schedule; Assessing Officers or TROs must obtain prior approval from Pr CIT/Pr. DIT/CIT/DIT before any attachment.
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