Income Tax Department Cannot Attach Properties Indefinitely Without Pursuing Steps To Resolve Matter: Delhi High Court

The Delhi High Court ruled that the Income Tax Department cannot attach properties indefinitely without pursuing steps to resolve the matter. The court emphasized that attachment should be a temporary measure, not a permanent one. This decision aims to prevent the misuse of attachment powers by the tax authorities. The ruling reinforces the principle that tax authorities must act diligently and efficiently in resolving tax disputes. The judgment protects taxpayers from prolonged and unjustified property attachments.