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HC allowed the petition, directing respondents to refund amounts exceeding 20% of total demand for assessment year 2023-2024. Despite appeal pendency, the court mandated refund of excess amount with potential interest within six weeks after verifying the claim. The decision follows precedential guidelines, ensuring proportional financial relief for the petitioner while maintaining procedural fairness in tax assessment matters.
HC allowed the petition, directing respondents to refund amounts exceeding 20% of total demand for assessment year 2023-2024. Despite appeal pendency, the court mandated refund of excess amount with potential interest within six weeks after verifying the claim. The decision follows precedential guidelines, ensuring proportional financial relief for the petitioner while maintaining procedural fairness in tax assessment matters.
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