No property attachment to continue once ITAT order attained finality and dues were cleared

JSR Infra Projects Pvt. Ltd. Vs Tax Recovery Officer (Madras High Court)

Conclusion:  Once the order of ITAT had attained finality on factual aspects and assessee had discharged the entire liability, the Tax Recovery Officer was bound, under Section 225(2) to lift the attachment on property.

Held: In the instant case, pursuant to a search conducted on 08.12.2016, assessment orders were passed under Section 153A for AYs 2011–12 to 2017–18, wherein additions were made for AYs 2015–16 to 2017–18. CIT(A) partly allowed the appeal by del

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