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    <title>2026 (7) TMI 1221 - ITAT HYDERABAD</title>
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    <description>Prior service of an attachment notice on the assessee is mandatory before recovery through bank-account attachment. The notes state that, because the appeal was scheduled shortly and the assessee undertook not to seek an adjournment, temporary protection from coercive recovery would not prejudice the Revenue. The bank account was directed to be released from attachment, and coercive recovery was stayed until the next hearing date.</description>
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      <description>Prior service of an attachment notice on the assessee is mandatory before recovery through bank-account attachment. The notes state that, because the appeal was scheduled shortly and the assessee undertook not to seek an adjournment, temporary protection from coercive recovery would not prejudice the Revenue. The bank account was directed to be released from attachment, and coercive recovery was stayed until the next hearing date.</description>
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