https://www.taxtmi.com/caselaws?id=6327 A writ petition challenging recovery of tax arrears should not be summarily dismissed where the petition sets out material facts supporting relief and those facts are not denied. The Court noted that the appellant had pleaded attempts to remit tax from Ceylon and that foreign authorities had prevented remittance, making it necessary to examine whether the case fell within the proviso to section 45 of the Income-tax Act, 1922. In such circumstances, the petition had to be admitted and decided on merits; summary dismissal without calling for a return or testing the factual foundation was unjustified. en-us Thu, 22 Jul 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6327 A writ petition challenging recovery of tax arrears should not be summarily dismissed where the petition sets out material facts supporting relief and those facts are not denied. The Court noted that the appellant had pleaded attempts to remit tax from Ceylon and that foreign authorities had prevented remittance, making it necessary to examine whether the case fell within the proviso to section 45 of the Income-tax Act, 1922. In such circumstances, the petition had to be admitted and decided on merits; summary dismissal without calling for a return or testing the factual foundation was unjustified. Case-Laws Income Tax Thu, 22 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6327