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    <title>2013 (4) TMI 99 - ALLAHABAD HIGH COURT</title>
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    <description>The court set aside the orders granting interim protection to the revisionist during the appeal process, directing a reconsideration by the first appellate authority within a month. No coercive measures can be taken for recovering the disputed tax amount for a specified period, subject to the assessee providing security within two weeks. The assessing authority must finalize the annual return within three months. The judgment emphasizes the necessity of adhering to established legal principles when granting interim protection.</description>
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      <description>The court set aside the orders granting interim protection to the revisionist during the appeal process, directing a reconsideration by the first appellate authority within a month. No coercive measures can be taken for recovering the disputed tax amount for a specified period, subject to the assessee providing security within two weeks. The assessing authority must finalize the annual return within three months. The judgment emphasizes the necessity of adhering to established legal principles when granting interim protection.</description>
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