https://www.taxtmi.com/circulars?id=9499 A Tax Recovery Officer may attach property transferred during tax proceedings without first filing a civil declaratory suit, relying on the Second Schedule's recovery procedure; transfers for adequate consideration and without notice remain valid, and procedural notice and hearing requirements must be observed. After pre attachment hearing the officer may issue attachment warrants, and once attached, Rule II objection procedures require adjudication by a speaking order, with aggrieved parties retaining the right to sue against the TRO's order. en-us Sun, 04 Dec 1983 00:00:00 +0530 Mon, 06 Jun 2011 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9499 A Tax Recovery Officer may attach property transferred during tax proceedings without first filing a civil declaratory suit, relying on the Second Schedule's recovery procedure; transfers for adequate consideration and without notice remain valid, and procedural notice and hearing requirements must be observed. After pre attachment hearing the officer may issue attachment warrants, and once attached, Rule II objection procedures require adjudication by a speaking order, with aggrieved parties retaining the right to sue against the TRO's order. Circulars Income Tax Sun, 04 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9499