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    <title>2010 (9) TMI 748 - PATNA HIGH COURT</title>
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    <description>The court found the Assistant Commissioner&#039;s actions to be illegal and perverse, directing a liability determination of Rs. 3,34,958.45 for the petitioner. The petitioner was entitled to a refund of the excess amount with interest. The Assistant Commissioner was instructed to reassess the liability and refund the balance within three months, facing additional interest if failing to comply. Furthermore, the Assistant Commissioner was ordered to personally pay Rs. 10,000 to the petitioner for the unwarranted litigation spanning 15 years.</description>
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    <pubDate>Wed, 29 Sep 2010 00:00:00 +0530</pubDate>
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      <title>2010 (9) TMI 748 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=206215</link>
      <description>The court found the Assistant Commissioner&#039;s actions to be illegal and perverse, directing a liability determination of Rs. 3,34,958.45 for the petitioner. The petitioner was entitled to a refund of the excess amount with interest. The Assistant Commissioner was instructed to reassess the liability and refund the balance within three months, facing additional interest if failing to comply. Furthermore, the Assistant Commissioner was ordered to personally pay Rs. 10,000 to the petitioner for the unwarranted litigation spanning 15 years.</description>
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