Petitioner challenged the notice issued under section 226 of the Act. Dismissing the petition the Court held that the petitioner could not be construed as an aggrieved person, and he had to comply with the notice by depositing income tax dues of defaulter to department. (AY. 2015-16)
Kavin Kumar Kandaswamy v. CCIT (2021) 282 Taxman 163 (Mad.) (HC)
S. 226 : Collection and recovery-Modes of recovery-Garnishee notice-Aggrieved person-Tax payable by defaulter-Person who has received the garnishee notice is not aggrieved person-He cannot challenge the notice he has to comply the notice by depositing dues of defaulter to income-tax department. [Art. 226]