https://www.taxtmi.com/caselaws?id=9272 Where a third-party claim is made against attachment or sale under the Income-tax recovery procedure, the Tax Recovery Officer must conduct a real quasi-judicial enquiry, consider rival contentions, and record reasons before rejecting the claim. The statutory power under the Second Schedule is not a mere formality; it requires application of mind, evidence-based investigation, and a speaking order. A non-speaking rejection that ignores the claim and fails to adjudicate properly is unsustainable in writ jurisdiction and may be quashed, with the matter sent back for fresh consideration in accordance with law after hearing the parties. en-us Tue, 12 Dec 1972 00:00:00 +0530 Sun, 21 Jun 2009 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9272 Where a third-party claim is made against attachment or sale under the Income-tax recovery procedure, the Tax Recovery Officer must conduct a real quasi-judicial enquiry, consider rival contentions, and record reasons before rejecting the claim. The statutory power under the Second Schedule is not a mere formality; it requires application of mind, evidence-based investigation, and a speaking order. A non-speaking rejection that ignores the claim and fails to adjudicate properly is unsustainable in writ jurisdiction and may be quashed, with the matter sent back for fresh consideration in accordance with law after hearing the parties. Case-Laws Income Tax Tue, 12 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9272