No ‘ Anticipatory Bail ‘ against Income tax recovery notice because assessee was ‘ defaulter ’ & not an ‘ offender ’: HC
The petitioner in the instant case is not an ‘offender’ but a ‘defaulter’ as defined in the Second Schedule of the Income Tax Act . Rule 73 specifically provides that no order for the arrest and detention in a civil prison of a defaulter could be made unless the Tax Recovery Officer has issued and… Read More »