1988 (4) TMI 5

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.... for realisation of the alleged income-tax-dues. On March 22, 1988, after hearing the parties under rule 76 of the rules framed under the Income-tax Act, the Tax Recovery Officer, Incometax Department, Gorakhpur, took a decision that the petitioner was intentionally avoiding the payment of income-tax dues and was thus liable to be sent to civil imprisonment. Feeling aggrieved, the petitioner....