https://www.taxtmi.com/caselaws?id=258531 The court quashed the orders of the Recovery Officer, declaring the detention and arrest of the petitioner as "patently illegal and arbitrary." It found procedural lapses in the recovery proceedings, emphasizing the failure to comply with Rule 73 of the Second Schedule to the Income Tax Act. Despite the availability of alternative remedies, the court entertained the writ petition under Article 226 due to violations of natural justice. The petitioner was released from civil prison, and the matter was remitted for a fresh decision while imposing restrictions on leaving the country and retaining the passport by the Economic Offences Wing. en-us Tue, 10 Mar 2015 00:00:00 +0530 Sun, 12 Apr 2015 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258531 The court quashed the orders of the Recovery Officer, declaring the detention and arrest of the petitioner as "patently illegal and arbitrary." It found procedural lapses in the recovery proceedings, emphasizing the failure to comply with Rule 73 of the Second Schedule to the Income Tax Act. Despite the availability of alternative remedies, the court entertained the writ petition under Article 226 due to violations of natural justice. The petitioner was released from civil prison, and the matter was remitted for a fresh decision while imposing restrictions on leaving the country and retaining the passport by the Economic Offences Wing. Case-Laws Companies Law Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258531