https://www.taxtmi.com/caselaws?id=28342 A recovery certificate under section 46(2) of the Indian Income-tax Act, 1922 is not invalid merely because of an imperfect description or other procedural irregularity where the certificate and later recovery steps show a bona fide attempt to realise assessed arrears; prior attachment and related measures can save limitation under section 46(7), and the later certificate was treated as part of the earlier recovery process. Writ relief under article 226 may also be refused where the challenge is brought after unexplained delay and the petitioner's conduct is tainted by collusive transfer of property to defeat recovery. On these grounds, the recovery action was left undisturbed. en-us Thu, 02 Sep 1982 00:00:00 +0530 Sat, 20 Feb 2010 15:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28342 A recovery certificate under section 46(2) of the Indian Income-tax Act, 1922 is not invalid merely because of an imperfect description or other procedural irregularity where the certificate and later recovery steps show a bona fide attempt to realise assessed arrears; prior attachment and related measures can save limitation under section 46(7), and the later certificate was treated as part of the earlier recovery process. Writ relief under article 226 may also be refused where the challenge is brought after unexplained delay and the petitioner's conduct is tainted by collusive transfer of property to defeat recovery. On these grounds, the recovery action was left undisturbed. Case-Laws Income Tax Thu, 02 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28342