https://www.taxtmi.com/caselaws?id=470175 Section 226(3)(iii) requires a copy of a bank-account attachment notice to be forwarded to the assessee, as indicated by the mandatory term "shall". Where no copy was served or made available through the ITBA portal, the assessee remained unaware of the attachment, rendering the recovery action invalid. With the related appeals listed for imminent hearing, releasing the attachment and temporarily restraining coercive recovery would not prejudice Revenue interests. The attachment notice was therefore to be withdrawn, the bank account released, and coercive recovery stayed until the next hearing date. 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 a copy of a bank-account attachment notice to be forwarded to the assessee, as indicated by the mandatory term "shall". Where no copy was served or made available through the ITBA portal, the assessee remained unaware of the attachment, rendering the recovery action invalid. With the related appeals listed for imminent hearing, releasing the attachment and temporarily restraining coercive recovery would not prejudice Revenue interests. The attachment notice was therefore to be withdrawn, the bank account released, and coercive recovery stayed until the next hearing date. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470175