https://www.taxtmi.com/caselaws?id=15724 The court dismissed the petition challenging recovery proceedings under the Wealth-tax Act, emphasizing the applicability of subsequent amendments to the Income-tax Act. Referring to legal precedents, the court held that the Tax Recovery Officer was authorized to issue the recovery certificate under the amended provisions of section 222. The court highlighted the incorporation principle, stating that provisions from the Income-tax Act, including subsequent amendments, apply to the Wealth-tax Act. This decision underscores the importance of considering legislative changes in interpreting the law and upheld the legality of the recovery proceedings. en-us Mon, 31 May 1999 00:00:00 +0530 Thu, 27 Aug 2009 13:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15724 The court dismissed the petition challenging recovery proceedings under the Wealth-tax Act, emphasizing the applicability of subsequent amendments to the Income-tax Act. Referring to legal precedents, the court held that the Tax Recovery Officer was authorized to issue the recovery certificate under the amended provisions of section 222. The court highlighted the incorporation principle, stating that provisions from the Income-tax Act, including subsequent amendments, apply to the Wealth-tax Act. This decision underscores the importance of considering legislative changes in interpreting the law and upheld the legality of the recovery proceedings. Case-Laws Wealth-tax Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15724