Case Law Details
Case Name : Rajesh T. Shah Vs Tax Recovery Officer (Bombay High Court)
Appeal Number : Writ Petition No. 1657 of 1998
Date of Judgement/Order : 13/03/2020
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Rajesh T. Shah Vs Tax Recovery Officer (Bombay High Court)
Revenue is not entitled to attach the properties belonging to a Private Trust to recover dues of the trustees, who was a director of a company which had allegedly defaulted in paying its tax dues.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. By this petition under Article 226 of the Constitution of India, petitioners have challenged the following :-
“(i) order dated 15th December, 1993 issued under Section 179 (1) of the Income Tax Act, 1961, (the Act);
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