https://www.taxtmi.com/caselaws?id=19300 A property transferred to a wife long before the husband's tax arrears could not be attached and sold for his later default. The commentary explains that clubbing provisions under section 16(3) of the 1922 Act and section 64(1)(iv) of the 1961 Act may include the property's income in the husband's assessment, but they do not by themselves void the transfer. Recovery under section 222 is limited to the assessee's property, and section 281 voids only transfers made during or after proceedings with intent to defeat recovery, subject to statutory exceptions. Because the property stood in the wife's name since 1959 and a tax clearance certificate had been issued, the recovery action could not be sustained. en-us Mon, 17 Jan 1994 00:00:00 +0530 Thu, 05 Nov 2009 12:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19300 A property transferred to a wife long before the husband's tax arrears could not be attached and sold for his later default. The commentary explains that clubbing provisions under section 16(3) of the 1922 Act and section 64(1)(iv) of the 1961 Act may include the property's income in the husband's assessment, but they do not by themselves void the transfer. Recovery under section 222 is limited to the assessee's property, and section 281 voids only transfers made during or after proceedings with intent to defeat recovery, subject to statutory exceptions. Because the property stood in the wife's name since 1959 and a tax clearance certificate had been issued, the recovery action could not be sustained. Case-Laws Income Tax Mon, 17 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19300