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Assessee to approach before TRO if his property was attached against tax dues of third person: HC

June 19, 2019[2019] 107 301 (Gujarat)/[2019] 265 Taxman 340 (Gujarat)/[2019] 417 ITR 627 (Gujarat)

INCOME TAX : Where assessee had filed a writ petition challenging an order of attachment passed by Tax Recovery Officer under section 222 attaching a property for failure to pay dues by one 'N' and stated that above property belonged to him, writ petition was rejected as 'not maintainable' and assessee was directed to file a claim before Tax Recovery Officer in terms of rule 11 of Second Schedule, who would investigate same in accordance with law
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