https://www.taxtmi.com/caselaws?id=23460 A transferee of land cannot be fastened with liability for the transferor's agricultural income-tax arrears unless the statutory preconditions in the proviso to section 23 are satisfied. The Department must first establish that the transferor cannot be found or that recovery from the transferor is otherwise not possible, and the transferee must be given an opportunity to show that recovery can still be pursued against the transferor. Where the transferor remains available and disputes recovery, direct proceedings against the transferee are not justified. Recovery notices and attachment proceedings against the transferee were therefore quashed. en-us Mon, 12 Mar 1990 00:00:00 +0530 Sat, 19 Dec 2009 13:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23460 A transferee of land cannot be fastened with liability for the transferor's agricultural income-tax arrears unless the statutory preconditions in the proviso to section 23 are satisfied. The Department must first establish that the transferor cannot be found or that recovery from the transferor is otherwise not possible, and the transferee must be given an opportunity to show that recovery can still be pursued against the transferor. Where the transferor remains available and disputes recovery, direct proceedings against the transferee are not justified. Recovery notices and attachment proceedings against the transferee were therefore quashed. Case-Laws Income Tax Mon, 12 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23460