https://www.taxtmi.com/caselaws?id=470175 Section 226(3)(iii) requires that a copy of a bank-account attachment notice be forwarded to the assessee, as indicated by the mandatory term "shall". The notes state that failure to provide the notice, including through the ITBA portal, leaves the assessee unaware of the attachment and renders it invalid. Where related appeals are imminently listed, withdrawal of the attachment, release of the bank account, and temporary restraint on coercive recovery may be appropriate without prejudicing Revenue interests until the next hearing. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 18 Jul 2026 13:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470175 Section 226(3)(iii) requires that a copy of a bank-account attachment notice be forwarded to the assessee, as indicated by the mandatory term "shall". The notes state that failure to provide the notice, including through the ITBA portal, leaves the assessee unaware of the attachment and renders it invalid. Where related appeals are imminently listed, withdrawal of the attachment, release of the bank account, and temporary restraint on coercive recovery may be appropriate without prejudicing Revenue interests until the next hearing. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470175