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    Section 271AAD penalty initiation cannot be directed through revisionary jurisdiction before false entries receive final determination.
    Provisional release of seized prohibited imports may be refused where national-security restrictions and adjudication proceedings remain engaged.
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Recovery of an outstanding demand may be restrained while a...

Interim protection from outstanding-demand recovery continues while the statutory appeal receives expedited, reasoned disposal after a hearing.

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Income Tax September 10, 2026 Case Laws HC
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.

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Acts Income Tax