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JANAKI S. MENON versus R.S. KRISHNAN


Tax collection method is allowed by the shareholder of the civil court in the auction of the shares sold at a public auction for collection of tax liabilities prior to the death of the assessee partition suit, not the tax recovery rectification officer. Does proceeding under the Income Tax Act not adversely affect the collection of the Indian Income Tax Act, 1961 and Section 222, Schedule II Indian Income Tax Rules, 1962, R9?

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