https://www.taxtmi.com/caselaws?id=13904 The court emphasized the importance of following Supreme Court guidelines in tax recovery matters, particularly regarding the duties of the Tax Recovery Officer as outlined in Beharilal's case. It highlighted the necessity of adhering to principles of natural justice, including providing notice and conducting a quasi-judicial inquiry before imposing personal liability on a garnishee under section 226(3) of the Income-tax Act. The court found that the Tax Recovery Officer failed to comply with procedural requirements and misinterpreted the law, leading to an erroneous decision. The matter was remanded for a proper inquiry to prevent delays and prejudice to the Revenue, with no order as to costs. en-us Thu, 26 Apr 2001 00:00:00 +0530 Sat, 04 Jul 2009 18:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13904 The court emphasized the importance of following Supreme Court guidelines in tax recovery matters, particularly regarding the duties of the Tax Recovery Officer as outlined in Beharilal's case. It highlighted the necessity of adhering to principles of natural justice, including providing notice and conducting a quasi-judicial inquiry before imposing personal liability on a garnishee under section 226(3) of the Income-tax Act. The court found that the Tax Recovery Officer failed to comply with procedural requirements and misinterpreted the law, leading to an erroneous decision. The matter was remanded for a proper inquiry to prevent delays and prejudice to the Revenue, with no order as to costs. Case-Laws Income Tax Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13904