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    <title>1997 (12) TMI 624 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Coercive recovery of assessed tax was held inappropriate while the statutory appeal remained pending, and the Court considered it unnecessary to remand the matter to the Tribunal. It directed that the appeal be entertained and decided on merits if the petitioner deposited one lakh rupees within one month and produced proof before the appellate authority. The relief was thus conditional, balancing protection against recovery with the requirement of deposit before the pending appeal could proceed on merits.</description>
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      <title>1997 (12) TMI 624 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160239</link>
      <description>Coercive recovery of assessed tax was held inappropriate while the statutory appeal remained pending, and the Court considered it unnecessary to remand the matter to the Tribunal. It directed that the appeal be entertained and decided on merits if the petitioner deposited one lakh rupees within one month and produced proof before the appellate authority. The relief was thus conditional, balancing protection against recovery with the requirement of deposit before the pending appeal could proceed on merits.</description>
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      <pubDate>Tue, 16 Dec 1997 00:00:00 +0530</pubDate>
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