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2003 (3) TMI 86 - CALCUTTA HIGH COURTTax recovery - Garnishee Order - A notice under section 226(3) of the Income-tax Act, 1961 ("the Act"), issued by the Tax Recovery Officer, Delhi ("the TRO"), has since been challenged by the petitioners/appellants herein. Initially this court remitted the matter to the Tax Recovery Officer, who had issued the said notice. The matter was adjudicated upon and the claim of the petitioners was rejected. Against this order the petitioners had moved the present writ petition since dismissed by the learned single judge. Out of the said order, the present appeal arises.
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