17 October 2021
Recovery of tax can be done by attachment of property of the assessee after the assessee's appeal against assessment order is disposed off. The assessee during the period appeal is pending with CIT-A may transfer the property by gift to HUF or to his/ her children or sell it, so the property at the time of disposal of appeal does not belong to him/ her . More than 1 year has passed in between. Can the Recovery officer still attach such property?