https://www.taxtmi.com/caselaws?id=16610 The court quashed orders directing a tenant to deposit rent towards tax arrears, ruling in favor of the petitioner, the mortgagee. The court held that the petitioner had the right over the property and rent, not the firm, making the orders invalid. It clarified that the petitioner and tenant were not liable for the tax debt, leading to the refund of the collected amount to the petitioner. The Tax Recovery Officer was allowed to pursue tax recovery from the firm, ensuring the petitioner's and tenant's rights over the property and rent were maintained. en-us Thu, 17 Jul 1997 00:00:00 +0530 Tue, 08 Sep 2009 17:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16610 The court quashed orders directing a tenant to deposit rent towards tax arrears, ruling in favor of the petitioner, the mortgagee. The court held that the petitioner had the right over the property and rent, not the firm, making the orders invalid. It clarified that the petitioner and tenant were not liable for the tax debt, leading to the refund of the collected amount to the petitioner. The Tax Recovery Officer was allowed to pursue tax recovery from the firm, ensuring the petitioner's and tenant's rights over the property and rent were maintained. Case-Laws Income Tax Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16610