| COURT: | ITAT Chandigarh |
| CORAM: | Annapurna Gupta (AM), Sanjay Garg (JM) |
| SECTION(S): | 220(2), 220(6) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | arrest for recovery of arrear demand, coercive recovery, Tax Recovery |
| COUNSEL: | Parikshit Agarwal |
| DATE: | August 24, 2018 (Date of pronouncement) |
| DATE: | August 29, 2018 (Date of publication) |
| AY: | 2007-08, 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Arrest for recovery of arrears: It is a question of confinement of a person in jail due to non-payment of tax dues. Since the recovery of outstanding dues has been stayed except deposit of specified amount, the TRO is ordered to arrange for release of the assessee immediately on deposit of said amount. Income Tax Authorities are directed to promptly do the necessary formalities including issue of release warrant to the Jail officials on compliance of the directions of the Tribunal | |
The sole motive of the Department for aforesaid action of putting the assessee in jail is to recover outstanding tax dues which are otherwise impugned before us, however, the Department has failed to recover any amount from the assessee despite putting the assessee behind the bars for 12 days as on today. Whereas by our above directions not only the Department will get recovery of Rs. 20 lacs out of the outstanding dues against the assessee but also the interest of justice will be served so far as the grievance of the assessee is concerned
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