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    <title>2024 (6) TMI 739 - GUJARAT HIGH COURT</title>
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    <description>The HC dismissed the petition challenging the notice under Section 226(3) of the Income Tax Act for attaching a joint savings account. The petitioners, secondary account holders, contended lack of notice. The court ruled that notice was only required for the primary account holder, the uncle, for recovery of his tax dues. The petitioners were advised to pursue separate legal remedies if aggrieved by the recovery process. The matter was disposed of without entertaining the petition.</description>
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      <description>The HC dismissed the petition challenging the notice under Section 226(3) of the Income Tax Act for attaching a joint savings account. The petitioners, secondary account holders, contended lack of notice. The court ruled that notice was only required for the primary account holder, the uncle, for recovery of his tax dues. The petitioners were advised to pursue separate legal remedies if aggrieved by the recovery process. The matter was disposed of without entertaining the petition.</description>
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