https://www.taxtmi.com/caselaws?id=419119 Priority between a bank's claimed mortgage and the Income Tax Department's attachment cannot be conclusively determined in writ jurisdiction where the dispute depends on contested facts, including the dates of the mortgage, attachment and pendency of tax proceedings. Section 281 of the Income-tax Act may render transfers or encumbrances created during pending proceedings void against tax claims, while Rule 11 of Schedule II requires the Tax Recovery Officer to investigate claims and objections to attachment. In such circumstances, the aggrieved party must first place the original documents before the Tax Recovery Officer under the statutory objection procedure rather than seek direct writ relief. en-us Thu, 20 Jan 2022 00:00:00 +0530 Thu, 28 Apr 2022 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419119 Priority between a bank's claimed mortgage and the Income Tax Department's attachment cannot be conclusively determined in writ jurisdiction where the dispute depends on contested facts, including the dates of the mortgage, attachment and pendency of tax proceedings. Section 281 of the Income-tax Act may render transfers or encumbrances created during pending proceedings void against tax claims, while Rule 11 of Schedule II requires the Tax Recovery Officer to investigate claims and objections to attachment. In such circumstances, the aggrieved party must first place the original documents before the Tax Recovery Officer under the statutory objection procedure rather than seek direct writ relief. Case-Laws Income Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419119