https://www.taxtmi.com/caselaws?id=12032 The court dismissed all petitions, upholding the validity of the garnishee notice under Section 226(3) of the Income-tax Act, 1961. The Canteen Stores Department was justified in withholding payments to the petitioners, who were found to be effectively owing the money to Shaw Wallace and Company (SWC). The petitioners were granted the right to object to the notice before the Assessing Officer, who would decide based on the merits of the evidence within four weeks. The court suggested that the petitioners could pursue further legal action if aggrieved by the Department's actions. en-us Tue, 10 Jul 2001 00:00:00 +0530 Mon, 15 Feb 2010 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12032 The court dismissed all petitions, upholding the validity of the garnishee notice under Section 226(3) of the Income-tax Act, 1961. The Canteen Stores Department was justified in withholding payments to the petitioners, who were found to be effectively owing the money to Shaw Wallace and Company (SWC). The petitioners were granted the right to object to the notice before the Assessing Officer, who would decide based on the merits of the evidence within four weeks. The court suggested that the petitioners could pursue further legal action if aggrieved by the Department's actions. Case-Laws Income Tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12032