P&H HC Sets Aside Income Tax Attachment as Legal Heir’s Liability Limited Only to Inherited Assets

Anita Rani Vs ITO (Punjab And Haryana High Court) The petitioner filed a writ petition under Articles 226/227 of the Constitution seeking to set aside an order dated 09.08.2002 by which the respondent attached a bank account to recover tax dues owed by her husband. The Revenue had assessed a tax liability of Rs.1,18,615 against the partnership firm M/s Sham Lal Siri Ram, Sangrur. The dues could not be recovered from the firm. Krishan Kumar, the petitioner’s husband, had been a partner in the firm. Due to non-recovery of the outstanding amount from the firm and its partners, the respondent is...