2024 (6) TMI 739

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....RMA(8591) FOR THE PETITIONER(S) NO. 1,2 KARAN G SANGHANI(7945) FOR THE RESPONDENT(S) NO. 2 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. By way of this petition, the petitioners have challenged the issuance of notice under Section 226(3) of the Income Tax Act, 1961 ('the Act', for short) whereby the respondent authority has made attachment over the Account No.17570100011613 an....

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....nt for outstanding of their uncle by the Income Tax Department for non-payment of the said amount. 3. Learned advocate for the petitioners submitted that no notice under Section 226(3)(iii) of the Act was issued by the respondents upon the petitioners before attaching the account. Reliance was placed on the decision of Karnataka High Court in the case of Beena Muralidhar vs. Tax Recovery Officer,....

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....separate notice is required to be issued to the petitioners for having joint account as secondary holder in view of provisions of Section 226(3)(iii) of the Income Tax Act, 1961. Section 226(3)(iii) of the Act reads as under: "226(3) (i) xxx .. (ii) .... xxx (iii) A copy of the notice shall be forwarded to the assessee at his last address known to the [Assessing] Officer [or Tax Recover....