2003 (8) TMI 12

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....itioner, 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 that he is not liable to pay the sum as d....

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....ter 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 not entitled to under any of the provisi....