Once Tribunal deleted additions and arrears, property attachment order must be lifted

JSR Infra Developers Pvt. Ltd. Vs Tax Recovery Officer (Madras High Court) Conclusion: Once an appellate authority like the Commissioner (Appeals) or the ITAT deleted a tax addition and assessee’s liability stood discharged, the Tax Recovery Officer was bound to give effect to such order and lift the attachment. Held: Assessee’s premises were searched and assessments under Section 153A were completed for AYs 2011–12 to 2017–18, with additions for AYs 2015–16 to 2017–18. Assessee’s appeals before CIT(A) were partly allowed, setting aside the additions, which order was con...