https://www.taxtmi.com/caselaws?id=22177 Rule 11 of Schedule II to the Income-tax Act, 1961 requires the Tax Recovery Officer to investigate claims and objections to attachment or proposed sale of property in execution of a recovery certificate. Where that statutory mechanism is available, it is neither necessary nor proper to decide disputed factual or legal issues at the stage of recovery proceedings. The Tax Recovery Officer was directed to examine the petitioner's objections in accordance with law, and any further action against the property was made conditional on the result of that inquiry. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 07 Dec 2009 18:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22177 Rule 11 of Schedule II to the Income-tax Act, 1961 requires the Tax Recovery Officer to investigate claims and objections to attachment or proposed sale of property in execution of a recovery certificate. Where that statutory mechanism is available, it is neither necessary nor proper to decide disputed factual or legal issues at the stage of recovery proceedings. The Tax Recovery Officer was directed to examine the petitioner's objections in accordance with law, and any further action against the property was made conditional on the result of that inquiry. Case-Laws Income Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22177