https://www.taxtmi.com/caselaws?id=358028 The court found the Income Tax Department's actions under Section 226(3) of the Income Tax Act, 1961, to be arbitrary and unjustified in attaching the petitioner's bank account to recover tax liability of the District Mining Officer. The court held the petitioner was not liable for the amount and directed the Income Tax Department to refund the deducted sum with interest. Costs were imposed on both departments for their lapses, with the Income Tax Department instructed to pursue recovery from the Mines and Geology Department as per the law. en-us Thu, 08 Feb 2018 00:00:00 +0530 Mon, 08 Aug 2022 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358028 The court found the Income Tax Department's actions under Section 226(3) of the Income Tax Act, 1961, to be arbitrary and unjustified in attaching the petitioner's bank account to recover tax liability of the District Mining Officer. The court held the petitioner was not liable for the amount and directed the Income Tax Department to refund the deducted sum with interest. Costs were imposed on both departments for their lapses, with the Income Tax Department instructed to pursue recovery from the Mines and Geology Department as per the law. Case-Laws Income Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358028