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    <title>2012 (9) TMI 625 - DELHI HIGH COURT</title>
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    <description>The High Court addressed the validity of notices under Section 226(3) of the Income Tax Act and the interpretation of garnishee proceedings. The petitioner challenged the notices, claiming they were illegal, and the authorities persisted despite objections. The Court granted interim orders to halt remittance to the Tax Recovery Officer, maintaining status quo on Fixed Deposits. It directed the TRO to involve the petitioner in proceedings, allowing him to respond and reserved all rights and contentions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=216817</link>
      <description>The High Court addressed the validity of notices under Section 226(3) of the Income Tax Act and the interpretation of garnishee proceedings. The petitioner challenged the notices, claiming they were illegal, and the authorities persisted despite objections. The Court granted interim orders to halt remittance to the Tax Recovery Officer, maintaining status quo on Fixed Deposits. It directed the TRO to involve the petitioner in proceedings, allowing him to respond and reserved all rights and contentions.</description>
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      <pubDate>Fri, 14 Sep 2012 00:00:00 +0530</pubDate>
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