AO can only scrutinize statement of garnishee under sec. 226 without examining nature or existence o

IT : In terms of section 226(3)(vi), power of Assessing Officer/TPO does not extend to adjudicating upon nature of existence of liability, however, if there is facial invalidity or falsity in assertion of garnishee as to absence of its liability to assessee, there is no preclusion of Assessing Officer's authority to scrutinize said statement to find out whether it is false and take proceeding to another direction, if it is false