https://www.taxtmi.com/caselaws?id=39490 The court found the attachment under section 226(3) to be illegal as the partnership firm did not owe any money to the association of persons. Consequently, the certificate issued for recovery was deemed invalid, leading to the court making the rule absolute and issuing a writ quashing the certificate dated January 18, 1974, for the recovery of the tax amount. The petitioner was awarded costs and advocate's fee. en-us Fri, 31 Jan 1975 00:00:00 +0530 Fri, 16 Apr 2010 17:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39490 The court found the attachment under section 226(3) to be illegal as the partnership firm did not owe any money to the association of persons. Consequently, the certificate issued for recovery was deemed invalid, leading to the court making the rule absolute and issuing a writ quashing the certificate dated January 18, 1974, for the recovery of the tax amount. The petitioner was awarded costs and advocate's fee. Case-Laws Income Tax Fri, 31 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39490