Property Attachment Must Be Lifted After Income Tax Appeals Finalised: Madras HC

K. Rethinam Vs Tax Recovery Officer (Madras High Court) The petitioner filed a writ petition before the Madras High Court challenging the attachment orders dated 08.04.2022 issued by the Tax Recovery Officer and sought a direction for their removal. The petitioner contended that the attachment was no longer valid since the assessment had been concluded, appeals had been decided in their favour, and all tax dues had been cleared. A search was conducted by the Income Tax Department on 08.12.2016, leading to proceedings under Section 153A of the Income Tax Act, 1961. Subsequently, assessment orde...