https://www.taxtmi.com/caselaws?id=13924 Allegations that a tax recovery proceeding was tainted by fraud failed where the record showed a fresh enquiry after remand, notices to both sides, and a determination of the amount payable on the material produced. Fraud was treated as a fact-intensive allegation requiring specific pleading and strict proof; a merely erroneous or disputed recovery decision was not enough. In the absence of proved fraud, the statutory recovery machinery under the Income-tax Act provided the proper remedy, and the civil court could not interfere. On that basis, the challenge to the recovery order failed and the civil suit was held not maintainable. en-us Tue, 17 Apr 2001 00:00:00 +0530 Mon, 06 Jul 2009 11:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13924 Allegations that a tax recovery proceeding was tainted by fraud failed where the record showed a fresh enquiry after remand, notices to both sides, and a determination of the amount payable on the material produced. Fraud was treated as a fact-intensive allegation requiring specific pleading and strict proof; a merely erroneous or disputed recovery decision was not enough. In the absence of proved fraud, the statutory recovery machinery under the Income-tax Act provided the proper remedy, and the civil court could not interfere. On that basis, the challenge to the recovery order failed and the civil suit was held not maintainable. Case-Laws Income Tax Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13924