2020 (2) TMI 727

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.... Banerjee for the respondent no.3 Despite service none appears on behalf of the Income Tax authorities and also other Bank authorities except IDBI Bank. The petitioner has challenged the notice under Section 226(3) of the Income Tax Act, 1961 issued by the Assistant Commissioner of Income Tax, Circle 2(1), Jalpaiguri. It appears that the said notice was issued to the banker of the petitioner....

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.... limited purpose for consideration of the validity of the notice under Section 226(3) of the Income Tax Act, 1961. It also appears that the petitioner has preferred an appeal against the assessment order as also the demand notice. The petitioner is directed to pursue the appeal filed before the Assistant Commissioner of the Income Tax Circle 2(1), Jalpaiguri by depositing 20% of the assessed am....