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2014 (7) TMI 646 - HC - Income TaxNotice u/s 226(3) of the Act – Attachment of Bank account - The assessee has failed to pay his income tax dues for AY 1993-94 to1997-98 – Held that:- In terms of Section-226(3)(vii) of the Act, it is open to the AO or Tax Recovery Officer to revoke the notice issued u/s 226(3) of the Act - no fault can be found with the withdrawal of notice to Reserve Bank of India - the Income Tax Department has not withdrawn the notice dated 22 August 2006 issued u/s 226(3) of the Act on Bank of Baroda seeking to attach the amount belonging to the assessee lying with Bank of Baroda - Thus, the attachment of the account continues - This cannot be done by filing another petition but application for variation of the order granted in Writ Petition has to be done in proceeding in that petition, if the grounds for variation at all exist - prima facie, it appears that all facts which are being urged would have been considered when the order dated 6 Feb. 2008 was passed as all the facts now urged were in existence even on 6 Feb. 2008 when the order was passed – Decided against Assessee.
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