Additions were deleted by the Tribunal; however, the attachment order was not lifted. On writ, the Court held that the entire arrears had already been paid by the assessee; thus, the Tax Recovery Officer was directed to release attached property within four weeks. (AY. 2011-12 to 2017-18)
JSR Infra Developers (P.) Ltd. v. Tax Recovery Officer (2025) 307 Taxman 401 (Madras) (HC)
S. 281B: Provisional attachment-Additions were set aside-Entire arrears were paid-The tax recovery officer was directed to release attached property.[S. 153A, 153C, 225, 226, Art. 226]