https://www.taxtmi.com/caselaws?id=25490 Recovery under section 226(4) is an independent statutory mode and may be used concurrently with proceedings under section 222; the initiation of one does not bar resort to the other. The Income-tax Officer was therefore entitled to seek recovery of money in deposit despite parallel recovery steps. Objections relating to service of demand notices, quantum of arrears, limitation, execution, discharge, or satisfaction of the recovery certificate are matters for the Tax Recovery Officer under the Second Schedule, not for the civil court in a section 226(4) application. The civil court lacked jurisdiction to examine those objections, and the partners remained jointly and severally liable for the firm's tax dues. en-us Thu, 13 Nov 1986 00:00:00 +0530 Fri, 29 Jan 2010 10:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25490 Recovery under section 226(4) is an independent statutory mode and may be used concurrently with proceedings under section 222; the initiation of one does not bar resort to the other. The Income-tax Officer was therefore entitled to seek recovery of money in deposit despite parallel recovery steps. Objections relating to service of demand notices, quantum of arrears, limitation, execution, discharge, or satisfaction of the recovery certificate are matters for the Tax Recovery Officer under the Second Schedule, not for the civil court in a section 226(4) application. The civil court lacked jurisdiction to examine those objections, and the partners remained jointly and severally liable for the firm's tax dues. Case-Laws Income Tax Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25490