Attachment of property to be lifted as entire arrears already paid as per ITAT’s order

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 201...