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HomeDirect TaxIncome Tax Dues Take Priority Over Post-Notice Mortgage Created Without TRO Permission:...

Income Tax Dues Take Priority Over Post-Notice Mortgage Created Without TRO Permission: Madras HC

Direct Tax

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By Mariya Paliwala
Madras HC

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The Madras High Court has held that a mortgage created after service of a tax recovery notice under Rule 2 of the Second Schedule to the Income-tax Act, 1961, without prior permission of the Tax Recovery Officer (TRO), cannot defeat the Income Tax Department’s recovery proceedings, though such a mortgage is not void ab initio….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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