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2017 (7) TMI 617 - HC - Income TaxNotice to the Petitioner u/s 226 (3) issued by Income Tax Department prior to issuing a notice to the garnishee, i.e., the Branch Manager, HSBC under Section 226(3)(i) - Held that:- In the present case there was no illegality committed by the Department in not issuing to the Assessee a notice under Section 226 (3) (iii) of the Act simultaneously with or prior to the notice issued to its bank under Section 226 (3) (i) of the Act for recovery of the tax demand from its account. The Court accepts the submission of the Revenue that requirement under Section 226(3)(iii) is only that a copy of the notice should be “forwarded to the assessee” and not that a copy should be served on the Assessee in advance or simultaneously.
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