https://www.taxtmi.com/caselaws?id=20837 In proceedings under rule 11 of the Second Schedule to the Income-tax Act, an objector to attachment must be given a real opportunity to be heard and to adduce evidence, because the procedure involves investigation into whether the property is liable to attachment and has serious consequences. The Tax Recovery Officer must then decide the objections by a reasoned speaking order dealing with the material placed before him. Rejection of objections without personal hearing or opportunity to lead evidence is unsustainable. en-us Mon, 28 Sep 1992 00:00:00 +0530 Tue, 17 Nov 2009 14:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20837 In proceedings under rule 11 of the Second Schedule to the Income-tax Act, an objector to attachment must be given a real opportunity to be heard and to adduce evidence, because the procedure involves investigation into whether the property is liable to attachment and has serious consequences. The Tax Recovery Officer must then decide the objections by a reasoned speaking order dealing with the material placed before him. Rejection of objections without personal hearing or opportunity to lead evidence is unsustainable. Case-Laws Income Tax Mon, 28 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20837