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    <title>2025 (9) TMI 1686 - DELHI HIGH COURT</title>
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    <description>Bank account attachment under Section 226(3) of the Income-tax Act was addressed by directing de-attachment of the attached accounts on deposit of 20% of the demand, enabling the assessee to make the payment. The assessee was also given liberty to approach the CIT within one week for consideration of the remaining demand, with all contentions kept open. The operative effect was partial relief through immediate release of the bank accounts subject to the stated deposit condition and preservation of the statutory remedy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779197</link>
      <description>Bank account attachment under Section 226(3) of the Income-tax Act was addressed by directing de-attachment of the attached accounts on deposit of 20% of the demand, enabling the assessee to make the payment. The assessee was also given liberty to approach the CIT within one week for consideration of the remaining demand, with all contentions kept open. The operative effect was partial relief through immediate release of the bank accounts subject to the stated deposit condition and preservation of the statutory remedy.</description>
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