https://www.taxtmi.com/caselaws?id=472345 Tax-recovery attachment under the Income-tax Act requires an existing default, while sections 222 and 225 permit recovery proceedings to be modified after appellate orders. Once relief deleting additions has been given effect and resultant arrears have been paid, factual finality at the ITAT level and an extinguished or satisfied demand require release of the attachment. A proposed further Revenue appeal cannot preserve the attachment; subsequent Revenue success permits fresh recovery under the statutory procedure. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 08 Oct 2026 13:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472345 Tax-recovery attachment under the Income-tax Act requires an existing default, while sections 222 and 225 permit recovery proceedings to be modified after appellate orders. Once relief deleting additions has been given effect and resultant arrears have been paid, factual finality at the ITAT level and an extinguished or satisfied demand require release of the attachment. A proposed further Revenue appeal cannot preserve the attachment; subsequent Revenue success permits fresh recovery under the statutory procedure. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472345