Case Law Details
Case Name : Gecas Services India Pvt. Ltd. Vs Income Tax Officer & Ors. (Delhi High Court)
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All High Courts Delhi High Court
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In the present case there was no illegality committed by the Department in not issuing to the Assessee a notice under Section 226 (3) (iii) of the Act simultaneously with or prior to the notice issued to its bank under Section 226 (3) (i) of the Act for recovery of the tax demand from its account. The Court accepts the submission of the Revenue that requirement under Section 226 (3) (iii) is only that a copy of the notice should be “forwarded to the assessee” and not that a copy should be served on the Assessee in advance or simultaneously.
O R D E R
11.07.2017
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Dr. S. Muralidhar, ...
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I myself and my wife (both are senior citizens) having some joint Bank Accounts since long. All our Retiring benefits are deposited to these Accounts. very recently we have included our only son as third holder to avoid any future complecation in case of our death. Afterwards, the Income Tax Department as rased a demand against my son and attached all the Bank Accounts. Now the question is that whether such attachment order may be issued upon those Bank Accounts where the Assessee is the third holder?