1989 (12) TMI 17 - HC - Income Tax

Summary

The writ petition was filed against the Income-tax Department to prevent them from enforcing powers under section 226(3) of the Income-tax Act, 1961. The court ordered an inquiry to determine if the petitioner owed money to her mother as claimed by the Department. The petitioner was directed to keep Rs. 25,000 in a bank account for four weeks, pending the conclusion of the inquiry. The petitioner was required to cooperate with the Department during the inquiry process.