TaxTMI 
TaxTMI 
1967 (7) TMI 16
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....tax authorities, owed a sum of Rs. 18,783.75 P. towards the arrears of tax, and the Parupathegar of the Nad Office, Coorg, who is respondent No. 3, called upon him on April 14, 1965, to pay up the arrears, and intimated him that, in default, his landed property would be attached and sold. This notice was issued after the Income-tax Officer had forwarded to the concerned revenue authority a certifi....
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....f the department, was also denied. It was explained that a promissory note was sent by post by the petitioner to the income-tax department and that the department was prepared to return it to the petitioner. It is seen from the papers produced before us that, when the concerned officer of the income-tax department made a demand for the payment of the amount due under the promissory note, under se....
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....46(5A) is an enabling section, which creates a machinery for the recovery of the income-tax arrears from a person who is indebted to the assessee. Paragraph 2 of that sub-section makes it clear that the Income-tax Officer may abandon the endeavour to recover the arrears in that way at his choice and the last paragraph of that sub-section provides that, when a person, who is called upon by the Inco....