https://www.taxtmi.com/caselaws?id=8561 The High Court of Allahabad ruled in a case challenging recovery proceedings by the Income-tax Officer and Tax Recovery Officer against a partnership firm. The court found that the absence of a valid recovery certificate rendered the proceedings illegal. It was determined that the Income-tax Officer had the authority to withdraw recovery certificates, and the subsequent actions lacked legal sanction. As a result, the recovery proceedings were quashed, and the court terminated them post the cancellation letter, awarding costs to the petitioner. en-us Thu, 25 Nov 1971 00:00:00 +0530 Thu, 30 Apr 2009 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8561 The High Court of Allahabad ruled in a case challenging recovery proceedings by the Income-tax Officer and Tax Recovery Officer against a partnership firm. The court found that the absence of a valid recovery certificate rendered the proceedings illegal. It was determined that the Income-tax Officer had the authority to withdraw recovery certificates, and the subsequent actions lacked legal sanction. As a result, the recovery proceedings were quashed, and the court terminated them post the cancellation letter, awarding costs to the petitioner. Case-Laws Income Tax Thu, 25 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8561