Rehana Moize Bharmal v. The Tax Recovery Officer-VII, Chennai / The Principal Officer, Chennai
[Citation -2017-LL-0802-23]
| Citation | 2017-LL-0802-23 |
|---|---|
| Appellant Name | Rehana Moize Bharmal |
| Respondent Name | The Tax Recovery Officer-VII, Chennai / The Principal Officer, Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 02/08/2017 |
| Judgment | View Judgment |
| Keyword Tags | recovery of tax |
| Bot Summary: | Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus forbearing the first respondent from taking any step to demand, collect or recover from the petitioner the taxes which are stated to have been assessed and/or demanded from the petitioner's husband or Metro Trading Co. Pvt., Ltd., the Company of which he is Director and referred to in the attachment notice under Section 226(3) of the Income-tax Act in T.R.No. M-52/2005-06 dated 3rd November, 2005 issued to the second respondent. 2.The petitioner has challenged the notice issued by the first respondent under Section 226(3) of the Income-tax Act, 1961 dated 03.11.2005 to the second respondent, who is the tenant of the petitioner calling upon the second respondent to clear the tax dues which are due and payable by the petitioner's husband. 3.The learned counsel appearing for the second respondent submitted that the second respondent has vacated the premises even as early as in the year 2011. In 3 4.In the light of the subsequent development, the question of enforcing the impugned notice as against the second respondent at this juncture does not arise. It is open to the first respondent to proceed against the defaulting assessee in accordance with law. The connected miscellaneous petition is closed. |