Attachment orders - Mortgagee right of recovery vs Income tax...

Attachment orders - Mortgagee right of recovery vs Income tax dept. right of recovery - in the light of the fact that the mortgage was created by the assessee much before a demand was made under Rule 2 and even before an order of assessment was passed and in the light of the fact that before the stage of issue of a certificate of recovery, the voidity u/s 281 (1) is not automatic, the petitioner-bank deserves to succeed.