https://www.taxtmi.com/caselaws?id=248107 The court, in a case concerning challenges to notices under section 226(3) of the Income Tax Act, emphasized the importance of fair procedures and timely consideration of applications for stay before resorting to coercive measures like attachment. It criticized the authorities for attaching bank accounts without prior notice and delaying the disposal of stay applications. The court highlighted the necessity of serving notice before attachment under section 226(3) and considered the unjust hardship on the assessee, directing specified payments to mitigate the situation and recalling the attachment order. en-us Mon, 03 Mar 2014 00:00:00 +0530 Mon, 02 Jun 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248107 The court, in a case concerning challenges to notices under section 226(3) of the Income Tax Act, emphasized the importance of fair procedures and timely consideration of applications for stay before resorting to coercive measures like attachment. It criticized the authorities for attaching bank accounts without prior notice and delaying the disposal of stay applications. The court highlighted the necessity of serving notice before attachment under section 226(3) and considered the unjust hardship on the assessee, directing specified payments to mitigate the situation and recalling the attachment order. Case-Laws Income Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248107