https://www.taxtmi.com/caselaws?id=27477 Where properties remain under statutory attachment, income-tax authorities may call for income statements from the receiver and proceed with assessment according to law, but coercive recovery from the receiver or sale of the attached assets is barred while the attachment continues. A separate proceeding cannot order refund of tax already realised on existing assessments unless those assessment orders are first set aside in accordance with law. The refund direction was therefore set aside, while assessment proceedings were permitted to continue and recovery remained suspended during the subsisting attachment. en-us Thu, 24 Nov 1983 00:00:00 +0530 Sat, 13 Feb 2010 11:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27477 Where properties remain under statutory attachment, income-tax authorities may call for income statements from the receiver and proceed with assessment according to law, but coercive recovery from the receiver or sale of the attached assets is barred while the attachment continues. A separate proceeding cannot order refund of tax already realised on existing assessments unless those assessment orders are first set aside in accordance with law. The refund direction was therefore set aside, while assessment proceedings were permitted to continue and recovery remained suspended during the subsisting attachment. Case-Laws Income Tax Thu, 24 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27477