Tax arrears of deceased Assessee can’t be recovered from Spouse Personal Properties of

By | September 17, 2018
(Last Updated On: September 17, 2018)
Case Name : Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court)
Appeal Number : Special Civil Application No. 3969 of 2014
Date of Judgement/Order : 15/01/2018
Decision summary :-
“If the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot carry out coercive recovery against such properties merely because her husband died leaving behind sizable departmental dues. The departmental authorities have not applied their minds to this aspect of the matter “

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