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2020 (2) TMI 727 - HC - Income TaxRecovery proceedings - Validity of notice u/s 226(3) - notice was issued to the banker of the petitioner on account of recovery of the amount due and payable from the petitioner for the assessment year 2017-2018 - HELD THAT:- A prima facie case has been made out by the petitioner with regard to the error apparent on the face of record and perversity in the proceeding. Hence this writ petition is entertained, for the limited purpose for consideration of the validity of the notice under Section 226(3) of the Income Tax Act, 1961. It also appears that the petitioner has preferred an appeal against the assessment order as also the demand notice. The petitioner is directed to pursue the appeal filed before the Assistant Commissioner of the Income Tax Circle 2(1), Jalpaiguri by depositing 20% of the assessed amount. Such appeal will be disposed of within a period of one month from the date of deposit of the amount as herein before stated. Till the appeal is disposed of, the demand notice as also the notices issued under Section 226(3) of the Income Tax Act to the Banks are stayed and the same will be subject to the result of the appeal. The observations made herein are only with regard to the notice issued to the Bank and for disposal of the writ petition. The appellate authority shall not be prejudiced with the observations made hereinbefore and should proceed with the appeal on its own merit and on the available documents, in accordance with law.
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