2003 (8) TMI 12

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.... taken up for final orders. The petitioner, Rajbabu, questioned the order of attachment of immovable property bearing door No. 39, General Patters Road, Chennai 2, which was issued as if the petitioner has failed to pay a sum of Rs. 13,84,000 payable by him in Certificate No. TRC Nos. 557 to 564 of 2002-2003, dated December 31, 2002. When the petitioner has approached the authorities saying tha....

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....explanation as stated above in their letter dated February 27, 2003, it would not be fair and proper and it is not supported by any provisions under the Income-tax Act to recover the rent from the property by the Department. It is contended by learned counsel for the petitioner that a sum of Rs. 7 lakhs of rent from the property under attachment has already been collected, which the respondent is ....