https://www.taxtmi.com/caselaws?id=11175 The court held that Section 226(3) of the Income-tax Act, 1961 does not apply to the debtor of a garnishee, following the precedent set by the Gujarat High Court. Notices issued under Section 226(3) to debtors of the garnishee were deemed incompetent and quashed. The Tax Recovery Officer's jurisdiction was limited to determining the genuineness of objections raised by the garnishee. The court clarified that departmental decisions do not bind other officers in recovery proceedings. The writ petition was found maintainable due to jurisdictional issues. The appeal was allowed, quashing the notices and directing a reconsideration of objections within the prescribed scope. en-us Thu, 15 Jan 2004 00:00:00 +0530 Sat, 01 Aug 2009 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11175 The court held that Section 226(3) of the Income-tax Act, 1961 does not apply to the debtor of a garnishee, following the precedent set by the Gujarat High Court. Notices issued under Section 226(3) to debtors of the garnishee were deemed incompetent and quashed. The Tax Recovery Officer's jurisdiction was limited to determining the genuineness of objections raised by the garnishee. The court clarified that departmental decisions do not bind other officers in recovery proceedings. The writ petition was found maintainable due to jurisdictional issues. The appeal was allowed, quashing the notices and directing a reconsideration of objections within the prescribed scope. Case-Laws Income Tax Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11175