https://www.taxtmi.com/caselaws?id=211638 HC held that the demand notice dated 29 Feb 2012 raised a serious issue, including applicability of s.177(3), and that the Assessing Officer's coercive action was impermissible without hearing. Pending disposal of the appeal and for six weeks thereafter, Revenue is restrained from taking any coercive steps to enforce the demand and from enforcing the garnishee/attachment notice dated 12 Mar 2012 under s.226(3). Any attachment already levied is to be lifted. Rule made absolute; no order as to costs. en-us Wed, 14 Mar 2012 00:00:00 +0530 Mon, 18 Aug 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211638 HC held that the demand notice dated 29 Feb 2012 raised a serious issue, including applicability of s.177(3), and that the Assessing Officer's coercive action was impermissible without hearing. Pending disposal of the appeal and for six weeks thereafter, Revenue is restrained from taking any coercive steps to enforce the demand and from enforcing the garnishee/attachment notice dated 12 Mar 2012 under s.226(3). Any attachment already levied is to be lifted. Rule made absolute; no order as to costs. Case-Laws Income Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211638