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2001 (7) TMI 13 - HC - Income TaxRecovery of Tax - Garnishee Proceedings - All these petitions seek a direction through prayer clause (a) to prohibit respondent No. 1-- Government of India (for the canteen stores department of Ministry of Defence) from withholding the payments of the amounts which are due and which may become due to the petitioners on the basis of the notices issued by the income-tax authorities - it is desirable that the petitioners should approach the Income-tax Officer, place all necessary additional material before him and persuade him to revoke the notice. This will also avoid conflicting orders. In this view of the matter, if the petitioners so desire, they may alternatively raise their objections under section 226(3)(vi) of the Act before the Assessing Officer and the Assessing Officer will decide those objections on hearing the parties and pass appropriate orders.
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