K.Abitha v. The Commissioner
Case brief
What is this about?
By consent, the court disposed of a petition seeking removal of a lock and seal on the petitioner's shop. It directed the respondent to issue a written notice for tax arrears by the next day, with the petitioner agreeing to pay within two days, after which the seal is to be removed.
What did the court decide?
Direction to respondent to intimate petitioner of tax arrears by 17.02.2023; upon payment, respondent to immediately remove lock and seal.