https://www.taxtmi.com/caselaws?id=36676 The court found that the Tax Recovery Officer (TRO) did not follow proper procedures outlined in the Second Schedule of the Income Tax Act. Despite the petitioners appearing before the TRO, an arrest warrant was issued prematurely without meeting the necessary conditions. The court directed the TRO not to proceed with the arrest based on the premature warrants and emphasized adherence to the prescribed procedures. Each party was to bear their own costs, and the TRO was instructed to act in accordance with the rules for arrest if the conditions under Rule 73 were subsequently met. en-us Fri, 15 Feb 1980 00:00:00 +0530 Tue, 23 Mar 2010 18:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36676 The court found that the Tax Recovery Officer (TRO) did not follow proper procedures outlined in the Second Schedule of the Income Tax Act. Despite the petitioners appearing before the TRO, an arrest warrant was issued prematurely without meeting the necessary conditions. The court directed the TRO not to proceed with the arrest based on the premature warrants and emphasized adherence to the prescribed procedures. Each party was to bear their own costs, and the TRO was instructed to act in accordance with the rules for arrest if the conditions under Rule 73 were subsequently met. Case-Laws Income Tax Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36676