https://www.taxtmi.com/caselaws?id=257560 The High Court of Patna allowed the writ applications seeking the quashing of show cause notices issued by the Tax Recovery Officer under the Income Tax Act, 1961. The Court held that the Tax Recovery Officer exceeded jurisdiction by unilaterally enhancing rent without agreement, directing the refund of amounts recovered from the petitioners' accounts. It emphasized that rent fixation should be based on mutual agreement or statutory provisions, not unilateral actions by tax authorities. The judgment highlighted the importance of adhering to prescribed procedures and agreements in determining rent amounts. en-us Fri, 16 Jan 2015 00:00:00 +0530 Wed, 12 Aug 2015 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257560 The High Court of Patna allowed the writ applications seeking the quashing of show cause notices issued by the Tax Recovery Officer under the Income Tax Act, 1961. The Court held that the Tax Recovery Officer exceeded jurisdiction by unilaterally enhancing rent without agreement, directing the refund of amounts recovered from the petitioners' accounts. It emphasized that rent fixation should be based on mutual agreement or statutory provisions, not unilateral actions by tax authorities. The judgment highlighted the importance of adhering to prescribed procedures and agreements in determining rent amounts. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257560