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    <title>2009 (8) TMI 233 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court disposed of a writ petition seeking the release of illegally retained share certificates, as the documents were already handed over by the Assessing Officer, rendering the petition moot. The Commissioner of Income Tax initially defended the retention under the Income Tax Act but changed stance following legal precedent cited by the petitioner. The court expressed displeasure at the Commissioner&#039;s conduct, emphasizing the need for improved performance and warning of consequences for future lapses. The petition was dismissed, with a directive for record-keeping to monitor future duty-related issues.</description>
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      <description>The court disposed of a writ petition seeking the release of illegally retained share certificates, as the documents were already handed over by the Assessing Officer, rendering the petition moot. The Commissioner of Income Tax initially defended the retention under the Income Tax Act but changed stance following legal precedent cited by the petitioner. The court expressed displeasure at the Commissioner&#039;s conduct, emphasizing the need for improved performance and warning of consequences for future lapses. The petition was dismissed, with a directive for record-keeping to monitor future duty-related issues.</description>
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