Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
