https://www.taxtmi.com/caselaws?id=788597 Recovery proceedings and property attachments cannot continue beyond the extent of the enforceable outstanding tax demand. Where appellate relief has substantially reduced the demand and part of the liability is stayed, the Tax Recovery Certificates must be revised to reflect only the surviving unrecovered amount. On the facts, attachment over two properties was quashed because the wider recovery action was no longer supported by the reduced demand, while one property could remain attached as security for the limited subsisting liability. The court thus preserved attachment only to the extent necessary to protect the Revenue against the non-stayed demand. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788597 Recovery proceedings and property attachments cannot continue beyond the extent of the enforceable outstanding tax demand. Where appellate relief has substantially reduced the demand and part of the liability is stayed, the Tax Recovery Certificates must be revised to reflect only the surviving unrecovered amount. On the facts, attachment over two properties was quashed because the wider recovery action was no longer supported by the reduced demand, while one property could remain attached as security for the limited subsisting liability. The court thus preserved attachment only to the extent necessary to protect the Revenue against the non-stayed demand. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788597