https://www.taxtmi.com/caselaws?id=384552 In pending recovery proceedings under the Second Schedule to the Income-tax Act, the HC modified the writ directions so the Recovery Officer and Tribunal could consider the review petition and appeal independently on their own merits. It held that earlier writ observations should not foreclose objections on maintainability or other contentions before the statutory authorities. The Court also accepted that, where a review petition was still pending, it should be decided first, followed by the appeal within the stipulated time. The result preserved the parties' right to raise all issues before the competent forums while regulating the sequence of disposal. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384552 In pending recovery proceedings under the Second Schedule to the Income-tax Act, the HC modified the writ directions so the Recovery Officer and Tribunal could consider the review petition and appeal independently on their own merits. It held that earlier writ observations should not foreclose objections on maintainability or other contentions before the statutory authorities. The Court also accepted that, where a review petition was still pending, it should be decided first, followed by the appeal within the stipulated time. The result preserved the parties' right to raise all issues before the competent forums while regulating the sequence of disposal. Case-Laws Indian Laws Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384552