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    <title>2013 (1) TMI 437 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court quashed the order attaching bank accounts and rental income under Section 226(3) of the Income Tax Act, 1961, due to lack of reasoning and non-compliance with Section 220(6) requirements. The Assessing Officer was directed to issue a new order within 15 days, emphasizing procedural fairness and legal compliance in cases involving asset attachment during pending appeals.</description>
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      <description>The court quashed the order attaching bank accounts and rental income under Section 226(3) of the Income Tax Act, 1961, due to lack of reasoning and non-compliance with Section 220(6) requirements. The Assessing Officer was directed to issue a new order within 15 days, emphasizing procedural fairness and legal compliance in cases involving asset attachment during pending appeals.</description>
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