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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Recovery proceedings u/s 226(3)(iii) - attachment (Lien) of bank ...


Court Quashes Recovery Proceedings u/s 226(3)(iii) for Failing to Notify Joint Bank Account Holder.

September 28, 2019

Case Laws     Income Tax     HC

Recovery proceedings u/s 226(3)(iii) - attachment (Lien) of bank account - No notice issued to joint account holder - The mandatory requirement is not complied with by the revenue, in terms of Section 226(3)(iii) of the Act. - Notice quashed. - HC

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