https://www.taxtmi.com/caselaws?id=38054 Service of a demand notice under rule 2 of the Second Schedule to the Income-tax Act, 1961 disables a civil court from issuing or continuing execution against the defaulter's property under rule 16(1). The statutory bar applies once notice is served, regardless of any separate encumbrance on the property or the subsistence of an earlier departmental attachment. A decree-holder's attachment obtained after the tax recovery notice is ineffective, and execution should be stayed when the prohibition is brought to the court's notice. en-us Tue, 04 Apr 1978 00:00:00 +0530 Fri, 02 Apr 2010 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38054 Service of a demand notice under rule 2 of the Second Schedule to the Income-tax Act, 1961 disables a civil court from issuing or continuing execution against the defaulter's property under rule 16(1). The statutory bar applies once notice is served, regardless of any separate encumbrance on the property or the subsistence of an earlier departmental attachment. A decree-holder's attachment obtained after the tax recovery notice is ineffective, and execution should be stayed when the prohibition is brought to the court's notice. Case-Laws Income Tax Tue, 04 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38054