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Case Law Details

Case Name : S. Sebastine Vs CIT (Madras High Court)
Appeal Number : W.P.(MD) No. 7268 of 2014 and M.P.(MD) No. 1 of 2014
Date of Judgement/Order : 22/04/2022
Related Assessment Year :
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S. Sebastine Vs CIT (Madras High Court)

Rule 4 of the IInd Schedule to the Income Tax Act, 1961 makes it clear one of the alternate method for recovering the tax. Apart from attaching the property and bringing the property for sale, the Department can also arrest the defaulters a

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