https://www.taxtmi.com/caselaws?id=25480 A civil suit challenging a Tax Recovery Officer's order was held competent because the relevant recovery rules expressly provided that remedy, and the suit was not barred merely because the trust's existence had been examined in assessment proceedings. The trust's validity had already been upheld by the final authority in assessment proceedings, no reference was sought against that finding, and the determination had therefore attained finality. That final finding bound the recovery proceedings, so the trust was treated as genuine for those purposes and the order releasing the attached properties was sustained. en-us Tue, 07 Oct 1986 00:00:00 +0530 Thu, 28 Jan 2010 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25480 A civil suit challenging a Tax Recovery Officer's order was held competent because the relevant recovery rules expressly provided that remedy, and the suit was not barred merely because the trust's existence had been examined in assessment proceedings. The trust's validity had already been upheld by the final authority in assessment proceedings, no reference was sought against that finding, and the determination had therefore attained finality. That final finding bound the recovery proceedings, so the trust was treated as genuine for those purposes and the order releasing the attached properties was sustained. Case-Laws Income Tax Tue, 07 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25480