Mother’s property cannot be attached for tax recovery if it was transferred through will before arising of demand

INCOME TAX : Where revenue attached certain properties belonging to petitioner's late mother so as to recover tax demand from petitioner on premise that said properties being inherited from his mother belonged to assessee in his individual capacity, since petitioner's mother had already made a Will and transferred said property to a trust much before such tax demand arose and, thus, said property did not belong to petitioner, impugned attachment order was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194273/mother’s-property-cannot-be-attached-for-tax-recovery-if-it-was-transferred-through-will-before-arising-of-demand.aspx