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satisfying some other transaction entered into with 'Satra Group'. Garnishee Notices were issued by the Income Tax Department under Section

Section 11 existing as on date is rather in the nature of garnishee proceedings. The said provision does not contemplate 10 E/50499 ... other sums due to the Government. It is in the nature of garnishee proceedings. The said provision does not contemplate adjustment of monies

granted the order. No consideration was given to the question whether a garnishee order could properly be made on an account standing in the name

Bench on 07.02.2023. It was canvassed that the AO has since issued garnishee notice u/s. 226 of the Act dated 28.11.2022 thereby initiating

satisfying some other transaction entered into with 'Satra Group'. Garnishee Notices were issued by the Income Tax Department under Section

Johnson (Inspector of Taxes)(4), and Webb v. Stenton and Others, Garnishees(5). Unless and until there is created in favour of the assessee

Additional Senior Civil Judge at Anakapalle . ordered that, "vou the Garnishee is directed to withhold the retirement - benefits to the tune of uit amount

nature of special power of recovery, which in the nature of 'garnishee proceedings'. The Adjudicating Authority is empowered to not only adjust arrears

money from him. The 2 nd respondent was impleaded there as the garnishee. 3 3. Even though the respondents contested and highlighted the embargo