2012 (9) TMI 625

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sh. Shashwat Bajpai, Advocates.   For Respondent : Ms. Rashmi Chopra, Sr. Standing Counsel.   MR. JUSTICE S.RAVINDRA BHAT (OPEN COURT)   1. The petitioner is aggrieved by two notices under Section 226(3) of the Income Tax Act, which in effect, amounts to garnishee; they were issued on 03.11.2011 and 08.12.2011. Briefly the facts are that the petitioner's brother, one Raj K....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....12 and 14.02.2012. It is stated that subsequently the income tax authorities withdrew the letter and later even sought to resile from the withdrawal letter. Ultimately, the respondent/income tax authorities, despite the petitioner's persuasion, continued with the garnishee notices/orders dated 03.11.2011 and 08.12.2011. 2. Learned senior counsel for the writ petitioner reiterated the grounds ur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onging to the writ petitioner and kept in various banks were held on behalf of Raj Kumar and payable to him. It was held that even though for the present, the respondent is not treated as legal representative of his brother, there could yet be circumstances warranting his treatment as representative assessee.   4. This Court, at the initial stage, when the petition was entertained, granted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....matter of judgment under Section 226(3) do not belong to him but to the assessee, Sh. Raj Kumar. Copies of such materials, if in the possession of the TRO shall be made available within two weeks to the petitioner, who shall thereafter make written representation within a week thereafter, setting-out the grounds or reasons why the course of action proposed in attaching the amounts is not feasible ....