https://www.taxtmi.com/caselaws?id=354689 The Court ruled in favor of the petitioner, emphasizing the importance of due process and the right to be heard before initiating recovery actions. It found the premature attachment of the petitioner's bank accounts before the appeal filing deadline to be procedurally incorrect. The Court highlighted that the attachment of properties should not continue if the ITAT's decision results in a nil tax liability or a refund. It clarified that the Tax Recovery Officer must issue a defaulter certificate before attaching properties and restrained the respondent from attaching the petitioner's EEFC account pending the ITAT appeal. en-us Fri, 22 Dec 2017 00:00:00 +0530 Fri, 08 Jun 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354689 The Court ruled in favor of the petitioner, emphasizing the importance of due process and the right to be heard before initiating recovery actions. It found the premature attachment of the petitioner's bank accounts before the appeal filing deadline to be procedurally incorrect. The Court highlighted that the attachment of properties should not continue if the ITAT's decision results in a nil tax liability or a refund. It clarified that the Tax Recovery Officer must issue a defaulter certificate before attaching properties and restrained the respondent from attaching the petitioner's EEFC account pending the ITAT appeal. Case-Laws Income Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354689