No recovery of tax to be made during search, inspection or investigation unless it is voluntary

Vallabh Textiles Vs Senior Intelligence Officer And Ors (Delhi High Court) The Hon’ble Delhi High Court in the case of M/s. Vallabh Textiles v. Senior Intelligence Officer and Ors (W.P.(C) No. 9834/2022 dated December 20, 2022) has held that, payment of tax made during the conduct of search cannot be considered as voluntary payment of tax. Further directed the Revenue Department to refund the amount deposited by the assessee along with the interest. Facts: M/s. Vallabh Textiles (“the Petitioner”) is engaged in the business of trading of readymade garments. A search as per Section 67 of t...