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The HC directed the Tax Recovery Officer to vacate and release the attached property within four weeks, holding that where the highest fact-finding authority's order has attained finality and the assessee has satisfied the assessed arrears, continued attachment is impermissible. The court emphasised that Section 225(2) of the IT Act mandates the TRO to give effect to appellate or other final orders, and observed that the Revenue, if successful on any pending appeal, remains entitled to pursue recovery thereafter. Accordingly, the impugned attachment dated 15.07.2022 was ordered to be lifted forthwith, the TRO to comply within the specified period.
The HC directed the Tax Recovery Officer to vacate and release the attached property within four weeks, holding that where the highest fact-finding authority's order has attained finality and the assessee has satisfied the assessed arrears, continued attachment is impermissible. The court emphasised that Section 225(2) of the IT Act mandates the TRO to give effect to appellate or other final orders, and observed that the Revenue, if successful on any pending appeal, remains entitled to pursue recovery thereafter. Accordingly, the impugned attachment dated 15.07.2022 was ordered to be lifted forthwith, the TRO to comply within the specified period.
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