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2010 (10) TMI 3 - HC - Income TaxRecovery of arrear – recovery from bank account – Assessee filed an Appeal under Section 246(A) before the CIT (Appeals) against the assessment order and requested the revenue that the demand of tax be kept in abeyance in terms of Section 220(6) of the said Act, till the Appeal is finally disposed of. - a demand notice under Section 226(C) issued to the Bank to forthwith pay a sum of Rs. 63,59,240/from the account of the assessee - being Saving Account No.623701063436. - banks without even informing the Petitioner or verifying in whose name the alleged demand notice dated 3-3-2010 was issued, debited the account of the Petitioner and remitted to the Income Tax department – Held that: - Assessee a constituent of the HUF would, therefore, have an undivided share in the amount lying in the bank account of the HUF. – Department, would not be entitled to attach and appropriate entire amount which was in the account of the HUF for the liabilities of the assessee as an individual, it can only attach and appropriate the amount in credit in the bank account of the HUF only to the extent falling to the share of the said assessee - the tax liability was that of assessee in his individual capacity, the action of the department claiming the amount from the account of the HUF with bank to the extent it does not fall to the share of assessee in the HUF, is unsustainable, is required to be set aside.
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