https://www.taxtmi.com/caselaws?id=23153 A bank account attachment under section 226(3) of the Income-tax Act was challenged on the ground that the petitioner claimed no liability for her mother's tax arrears and disputed notice of the attachment proceedings. The High Court directed the Department to conduct an enquiry on whether the amount in the account was liable to attachment, permitted the petitioner to produce documents to support her claim, and ordered temporary protection of part of the funds during the enquiry. The Department was left free to proceed further if the enquiry established liability. en-us Tue, 05 Dec 1989 00:00:00 +0530 Thu, 17 Dec 2009 11:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23153 A bank account attachment under section 226(3) of the Income-tax Act was challenged on the ground that the petitioner claimed no liability for her mother's tax arrears and disputed notice of the attachment proceedings. The High Court directed the Department to conduct an enquiry on whether the amount in the account was liable to attachment, permitted the petitioner to produce documents to support her claim, and ordered temporary protection of part of the funds during the enquiry. The Department was left free to proceed further if the enquiry established liability. Case-Laws Income Tax Tue, 05 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23153