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1981 (7) TMI 1 - SC - Income TaxInterpretation of s. 226(3) - Objection by garnishee in as a result when ITO issued garnishee notice under s. 226(3)(I) - accountant is competent to file statement in affidavit - petitioners would be personally liable to pay such amount to the ITO and in case of default, the ITO would be entitled to treat. the petitioners as " assessee in default " under cl. (x) of s. 226, sub-s. (3).
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