https://www.taxtmi.com/caselaws?id=5236 The court held that in proceedings for tax recovery under section 226(4) of the Income-tax Act, a court has jurisdiction to determine the validity of the Income-tax Department's claim. Proper notice of demand is crucial for tax recovery, and tax can only be recovered when it becomes a debt due from the assessee. The High Court's revisional jurisdiction in tax recovery matters was discussed, emphasizing the need to consider the validity of the claim and adherence to procedural requirements. The case was remanded to the High Court for further review within four months, highlighting the importance of proper notice and debt determination in tax recovery proceedings. en-us Tue, 22 Sep 1987 00:00:00 +0530 Fri, 21 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5236 The court held that in proceedings for tax recovery under section 226(4) of the Income-tax Act, a court has jurisdiction to determine the validity of the Income-tax Department's claim. Proper notice of demand is crucial for tax recovery, and tax can only be recovered when it becomes a debt due from the assessee. The High Court's revisional jurisdiction in tax recovery matters was discussed, emphasizing the need to consider the validity of the claim and adherence to procedural requirements. The case was remanded to the High Court for further review within four months, highlighting the importance of proper notice and debt determination in tax recovery proceedings. Case-Laws Income Tax Tue, 22 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5236