https://www.taxtmi.com/caselaws?id=10912 A protective attachment of immovable property under the Income-tax Act could not be questioned at that stage, so the challenge to the attachment failed and the attachment remained undisturbed. However, the Department had no independent authority to collect rent from the attached property merely because it was under attachment; rent collection could arise only after the competent authority first determined that the investment source was the petitioner's sister and that the property belonged to her. The writ petition succeeded only to restrain rent collection, while the attachment itself was upheld. en-us Mon, 25 Aug 2003 00:00:00 +0530 Mon, 27 Jul 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10912 A protective attachment of immovable property under the Income-tax Act could not be questioned at that stage, so the challenge to the attachment failed and the attachment remained undisturbed. However, the Department had no independent authority to collect rent from the attached property merely because it was under attachment; rent collection could arise only after the competent authority first determined that the investment source was the petitioner's sister and that the property belonged to her. The writ petition succeeded only to restrain rent collection, while the attachment itself was upheld. Case-Laws Income Tax Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10912