Tax Recovery Procedures Must Adhere to Legal Standards: Delhi HC

Lovelesh Singhal Prop Shivani Overseas Vs Commissioner (Delhi High Court)

Introduction: In a recent judgment, the Delhi High Court addressed a petition filed by Lovelesh Singhal, proprietor of M/s Shivani Overseas, challenging the tax recovery proceedings initiated by the authorities. The petitioner sought directions to refund an amount of ₹18,72,000/-, deposited during a search operation, and set aside the authorization order for inspection under the Please become a Premium member. If you are already a Premium member, login here to access the full content.