Tax Recovery Officer should lift attachment as there is no payment pending as per ITAT order

Sritharani Infraa Developers Pvt. Ltd. Vs Tax Recovery Officer (Madras High Court) Madras High Court held that Tax Recovery Officer needs to lift attachment of the property based on orders passed by the highest fact finding authority has attained finality and there is no payment pending on the part of the assessee. Facts- The respondent-Department had conducted search from 08.12.2016 to 13.12.2016. Pursuant to the said search, they had initiated proceedings against the petitioner and issued notice u/s. 153A of the Income Tax Act, 1961. Subsequently, the assessment orders were passed on 06.02....