9911796707
TMI Blog2024 (6) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... nd they have sold agricultural goods out of the produce from the joint holding land with their uncle as they collectively cultivated the land and sold the seasonal crops - petitioners submitted that no notice under Section 226(3)(iii) of the Act was issued by the respondents upon the petitioners before attaching the account. HELD THAT:- When we inquired from the petitioner as to whether the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. Meaning thereby notice is required to be issued, as per aforesaid provisions, from whom amount is due and not to joint account holder. If the petitioners have any grievance against recovery of the above dues in the account of their uncle along with them, they can initiate necessary proceedings in accordance with law before appropriate forum. Present petition is not entertained. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agricultural goods out of the produce from the joint holding land with their uncle Kirit Bachubhai Gamit as they collectively cultivated the land and sold the seasonal crops. 2.2 It is the case of the petitioners that out of the sale proceedings, an amount of Rs.6,18,330/- was deposited in the joint account of the petitioner with his uncle Kirit Bachubhai Gamit having joint Account Number No.17570 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 4. Considering the above submissions, when we inquired from the petitioner as to whether the petitioners are primary account holders or secondary, it was informed that the petitioners are secondary account holders and their uncle is primary account holder in the said joint saving account. 5. In view of such facts, when the impugned notice is issued for recovery of the outstanding dues of Ki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee. Meaning thereby notice is required to be issued, as per aforesaid provisions, from whom amount is due and not to joint account holder. If the petitioners have any grievance against recovery of the above dues in the account of their uncle along with them, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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