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Lifting of attachment on immovable property

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 January 2013 ITAT has given favorable order and the demand is reduced to NIL. In this situation whether the tax recovery officer has power to say that "in the event of reference application/tax case filed before the Hon'ble Madras High Court by the department" the attachment cannot be lifted if so under what provisions the tax recovery officer can not lift the attachment.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
23 January 2013 Since the case is still at pending stage, department can keep pending the attachment.
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