Dept. cannot recover tax arrears of deceased Assessee from Personal Properties of Spouse

Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court) The issue therefore, in short is that if any of the four immovable properties can trace their acquisition to the source provided by the late husband of the petitioner, the same can be made answerable for the recoveries of the unpaid dues of the department but not otherwise. In other words, if the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot carry out coercive recovery against such properties merely because her husband died...