https://www.taxtmi.com/caselaws?id=360878 The High Court set aside the ex parte dismissal of the petitioner's appeal by the Appellate Commissioner due to lack of proper notice. The Court directed a reconsideration of the appeal after ensuring the petitioner's opportunity to be heard. Criticizing the Revenue authorities' unilateral withdrawal of funds from the petitioner's bank account, the Court emphasized the necessity for caution in coercive recovery actions, advocating for asset attachment over direct withdrawals. The Court ordered the immediate return of the withdrawn amount, underscoring the importance of fairness and adherence to legal procedures. en-us Wed, 18 Apr 2018 00:00:00 +0530 Thu, 24 May 2018 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360878 The High Court set aside the ex parte dismissal of the petitioner's appeal by the Appellate Commissioner due to lack of proper notice. The Court directed a reconsideration of the appeal after ensuring the petitioner's opportunity to be heard. Criticizing the Revenue authorities' unilateral withdrawal of funds from the petitioner's bank account, the Court emphasized the necessity for caution in coercive recovery actions, advocating for asset attachment over direct withdrawals. The Court ordered the immediate return of the withdrawn amount, underscoring the importance of fairness and adherence to legal procedures. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360878