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Ms Exman Security Services Pvt Ltd Through Its Managing Director Achha ...

Court : Jharkhand

Subject : Education

their objections, recoveries without adjudication of such disputed taxes was simply not permissible in law. We notice that section 73C of the Finance Act, 1994 allows the department to make provisional attachment of the properties of the assessee … which is at Annexure 5, mainly for the reason that the amount demanded under Section 87 of the Finance Act, 1994 is not based upon any adjudication, on the contrary now at a later stage demand-cum-show cause notice dated