https://www.taxtmi.com/caselaws?id=176586 Pending a statutory appeal, the Revenue was bound to follow departmental circulars and CBDT instructions requiring recovery to remain in abeyance until the appeal was disposed of. The Madras HC further recognised that pensionary benefits are retiral dues and a source of livelihood, and therefore are not liable to attachment for tax recovery. On those facts, a provisional attachment under Section 281B of the Income-tax Act, 1961, including the petitioner's pension account, could not be sustained and the demand recovery action was held unsustainable. en-us Tue, 09 Jun 2015 00:00:00 +0530 Thu, 24 Dec 2015 23:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176586 Pending a statutory appeal, the Revenue was bound to follow departmental circulars and CBDT instructions requiring recovery to remain in abeyance until the appeal was disposed of. The Madras HC further recognised that pensionary benefits are retiral dues and a source of livelihood, and therefore are not liable to attachment for tax recovery. On those facts, a provisional attachment under Section 281B of the Income-tax Act, 1961, including the petitioner's pension account, could not be sustained and the demand recovery action was held unsustainable. Case-Laws Income Tax Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176586