Property Attachment notice by TRO cannot be challenged before HC

Champa Devi Vs Tax Recovery Officer (TRO) (Madras High Court) In the instant case, the respondent has issued the impugned notice and the petitioner has straightaway approached this Court and filed this writ petition. In my considered view, this writ petition is not the proper remedy, which the petitioner should have availed. In this regard, it is relevant to point out that the 2nd Schedule to the Income Tax Act contains the procedure for recovery of tax. Under the said Schedule, there is a power conferred on the Tax Recovery Officer / respondent for investigation under Rule 11. In terms...