https://www.taxtmi.com/caselaws?id=23060 The court upheld the legality of garnishee proceedings initiated against tenants, directing the Commissioner of Income-tax to ascertain the actual amount paid by tenants through garnishee proceedings and refund any excess amount to the petitioner. It emphasized the need for proper disposal of pending appeals for various assessment years and instructed authorities to proceed with recovery of taxes based on final appeal orders. Despite the impact of records destruction due to a fire, the court aimed to ensure transparency in the amount realized from garnishee proceedings and adherence to legal procedures for recovery and appeal processes. en-us Wed, 06 Dec 1989 00:00:00 +0530 Wed, 16 Dec 2009 13:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23060 The court upheld the legality of garnishee proceedings initiated against tenants, directing the Commissioner of Income-tax to ascertain the actual amount paid by tenants through garnishee proceedings and refund any excess amount to the petitioner. It emphasized the need for proper disposal of pending appeals for various assessment years and instructed authorities to proceed with recovery of taxes based on final appeal orders. Despite the impact of records destruction due to a fire, the court aimed to ensure transparency in the amount realized from garnishee proceedings and adherence to legal procedures for recovery and appeal processes. Case-Laws Income Tax Wed, 06 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23060