{"id":60759,"date":"2026-06-12T17:21:44","date_gmt":"2026-06-12T11:51:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jsr-infra-developers-p-ltd-v-tax-recovery-officer-2025-307-taxman-401-madras-hc\/"},"modified":"2026-06-12T17:21:44","modified_gmt":"2026-06-12T11:51:44","slug":"jsr-infra-developers-p-ltd-v-tax-recovery-officer-2025-307-taxman-401-madras-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jsr-infra-developers-p-ltd-v-tax-recovery-officer-2025-307-taxman-401-madras-hc\/","title":{"rendered":"JSR Infra Developers (P.) Ltd. v. Tax Recovery Officer (2025) 307 Taxman 401 (Madras) (HC)"},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60759","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fNZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60759"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60759\/revisions"}],"predecessor-version":[{"id":60760,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60759\/revisions\/60760"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}