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Sec. 222 & 226(3) of Income-tax Act, 1961 - Recovery - The subject properties belong to the trust which was settled by Smt. Sushila R. Laliwala's will before initiation of recovery proceedings by the Revenue against the original petitioner No. 1. The said properties did not belong to the original petitioner No. 1 or his legal heirs/representatives. The trust being formed in the year 1978 and the will of Smt. Sushila R. Laliwala made in 1985 much before initiation of recovery proceedings, there is no question of the said properties being diverted to the trust to evade payment of due tax. However, Revenue is free to pursue proceedings against the estate of original petitioner No. 1 in the hands of his legal-heirs and representatives in accordance with law. - RAJESH T. SHAH V/s TRO - [2020] 315 CTR 490 (BOM)