https://www.taxtmi.com/caselaws?id=292800 Where income-tax arrears were allowed to be paid by instalments, the phrase "amount due" in Section 46(5A) of the Income-tax Act, 1922 was read as the instalments as they became payable, not the full assessed demand; an attachment demanding immediate payment of the entire arrear was therefore inconsistent and had to be revised. Section 67 did not bar Article 226 relief because the constitutional writ power was treated as overriding the statutory good-faith protection. Section 33A also did not provide an adequate alternative remedy, as it was discretionary and not shown to be equally effective, so writ relief remained available. en-us Tue, 28 Nov 1950 00:00:00 +0530 Fri, 08 Jan 2021 11:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292800 Where income-tax arrears were allowed to be paid by instalments, the phrase "amount due" in Section 46(5A) of the Income-tax Act, 1922 was read as the instalments as they became payable, not the full assessed demand; an attachment demanding immediate payment of the entire arrear was therefore inconsistent and had to be revised. Section 67 did not bar Article 226 relief because the constitutional writ power was treated as overriding the statutory good-faith protection. Section 33A also did not provide an adequate alternative remedy, as it was discretionary and not shown to be equally effective, so writ relief remained available. Case-Laws Income Tax Tue, 28 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292800