TRO may enquire in respect of benami property for recovering the outstanding demand of the assessee

RELEVANT PARAGRAPH After considering the submissions made on behalf of the learned advocates appearing on behalf of the respective parties, this Court is of the view that in order to decide the issues raised in the instant writ petition it is necessary first to advert to the impugned order dated 6th August, 2007 passed by the TRO-I, Hooghly. The order of the TRO was passed under Rule 11(6) of the second schedule to the Income Tax Act, 1961. While dealing with the matter, the TRO took into consideration the earlier orders passed by this Court in C.O. 8094 (W) of 1996 and W.P. 12187(W) of 2006. ...