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    <title>2013 (5) TMI 661 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The court set aside the communication from the Commissioner Income Tax demanding immediate deposit of Rs. 5,00,000, finding it based on an erroneous assumption and premature due to pending rectification and appeal proceedings. The court emphasized that the decision did not address the merits of the controversy, leaving all questions open for future legal proceedings.</description>
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      <description>The court set aside the communication from the Commissioner Income Tax demanding immediate deposit of Rs. 5,00,000, finding it based on an erroneous assumption and premature due to pending rectification and appeal proceedings. The court emphasized that the decision did not address the merits of the controversy, leaving all questions open for future legal proceedings.</description>
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