J.Sekar Vs Tax Recovery Officer (Madras High Court)
Madras High Court held that order of attachment of immovable property is required to be lifted as recovery officer is bound to give effect to order of higher authority. Accordingly, since entire arrears is already paid as per order passed by ITAT.
Facts- The respondent-Department had conducted search on 08.12.2016. Pursuant to the said search, they had initiated proceedings against the petitioner and issued notice u/s. 153A of the Income Tax Act, 1961. Subsequently, the assessment orders were passed on 06.02.2020 for the AYs 2011-2012 to 2017-2018.
As far as the AYs 2015-16 to 2017-2018 are concerned, AO made new additions in the assessment orders dated 06.02.2020. On the other hand, the assessment orders, pertaining to AYs 2011-2012 to 2014-2015, were passed with “Nil” addition. Subsequent to the said assessment order, the attachment order came to be passed on 10.12.2021.
CIT(A) had set aside the aforesaid new additions made by AO and the appeal was partly allowed vide order dated 15.09.2023, which was given effect on 19.10.2023. Thereafter, the Department had preferred an appeal before the Income Tax Appellate Tribunal (ITAT), whereby, the said order was confirmed by ITAT vide order dated 30.04.2025. In spite of the confirmation order, the respondents had failed to lift the attachment order till date.
