Garnishee Proceedings Stayed; Consider Assessee Representation Before Recovery: Madras HC

Computer Graphics Private Limited Vs Union of India (Madras High Court) Garnishee proceedings stayed; Department directed to consider assessee’s representations before recovery: Madras HC The Petitioner is a manufacturer. The Income Tax Department, based on CIC data; was of the view that some TDS dues for the period 2007-2008 to 2024-2025. The Petitioner replied stating that no dues were pending excepting some interest portion. However; the bank accounts of the Petitioner came to be attached under Section 226(3) of the Income Tax Act (garnishee proceedings). Hence; petition was filed. The Ho...