Section 220 :Assessee wasn't 'assessee-in-default without Demand Notice

Assessee wasn't 'assessee-in-default' in absence of demand notice; provisional attachment of property set-aside

[2015] 57 taxmann.com 177 (Madras)

HIGH COURT OF MADRAS

T. Senthil Kumar

v.

Commissioner of Income-tax

Section 220, read with section 156, of the Income-tax Act, 1961 - Collection and recovery of tax - When tax payable and when assessee deemed in default (Condition precedent/Notice under section 156) - Assessment years 2010-11 to 2013-14 - Whether in absence of any notice of demand or notice under section 156, assessee could not be termed as 'assessee in default' or 'assessee deemed to be in default' as stipulated under section 220 - Held, yes [Para 12] [In favour of assessee]

Section 281B of the Income-tax Act, 1961 - Provisional attachment to protect revenue in certain cases (Condition precedent/Notice) - Assessment years 2010-11 to 2013-14 - Whether there could not be any provisional attachment of property of assessee under section 281B without there being a notice to pay arrears as per Rule 51 of Second Schedule, Part-III - Held, yes [Para 12] [In favour of assessee]