https://www.taxtmi.com/caselaws?id=395159 Protection from attachment of pension deposits and bank accounts under Section 11 of the Pensions Act, 1871 was raised, but the Court did not decide the merits of the competing claims. The petitioner argued that pension amounts were exempt, while the Revenue contended that income-tax dues are sovereign dues outside that protection. Instead of ruling on the legality of the attachment, the Court directed the petitioner to submit a representation and required the competent authority to consider it and pass a speaking order in accordance with law, leaving further recourse open if needed. en-us Tue, 05 May 2020 00:00:00 +0530 Fri, 08 May 2020 11:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395159 Protection from attachment of pension deposits and bank accounts under Section 11 of the Pensions Act, 1871 was raised, but the Court did not decide the merits of the competing claims. The petitioner argued that pension amounts were exempt, while the Revenue contended that income-tax dues are sovereign dues outside that protection. Instead of ruling on the legality of the attachment, the Court directed the petitioner to submit a representation and required the competent authority to consider it and pass a speaking order in accordance with law, leaving further recourse open if needed. Case-Laws Income Tax Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395159