Recovery—Garnishee proceedings—In order to institute garnishee proceedings there should be a subsisting relationship between the garnishee and the assessee of which the ITO gets information and which could reasonably lead to recovery of arrears—Where the garnishee, in response to garnishee order dt. 18th June, 1959, replied that there was no subsisting contract with the assessee, later on entered into contract with the assessee in March, 1960, and made payment of Rs. 20,000 to the assessee and again on second garnishee notice dt. 27th March, 1961, nothing was due from garnishee to the assessee, the ITO was not justified in demanding the payment of Rs. 20,000 on the ground that the same was made in contravention of earlier order dt. 18th June, 1959-BUDHA PICTURES(Supreme Court)(1967) 65 ITR 0620