https://www.taxtmi.com/caselaws?id=231300 Garnishee recovery under section 226(3) applies only where, on the date of notice, the noticee is actually a debtor to the assessee or holds money for the assessee in the same legal capacity. The note explains that a notice may be treated as waived if the department does not pursue it and relies instead on a later notice. It also states that separate bank accounts cannot be clubbed, and that a branch manager cannot face personal liability unless the bank's statutory objection is shown to be false in a material particular. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 22 Apr 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231300 Garnishee recovery under section 226(3) applies only where, on the date of notice, the noticee is actually a debtor to the assessee or holds money for the assessee in the same legal capacity. The note explains that a notice may be treated as waived if the department does not pursue it and relies instead on a later notice. It also states that separate bank accounts cannot be clubbed, and that a branch manager cannot face personal liability unless the bank's statutory objection is shown to be false in a material particular. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231300