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    <title>1996 (5) TMI 410 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal invalidated the seizures in two cases involving partnership firms challenging the lack of witnesses during seizure and unclear reasons for suspicion of tax evasion. Emphasizing the importance of compliance with rules, the Tribunal ruled that the absence of witnesses and insufficient grounds for suspicion rendered the seizures invalid. Both firms were granted relief, with the seized items ordered to be returned and no costs imposed.</description>
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    <pubDate>Fri, 03 May 1996 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=161140</link>
      <description>The Tribunal invalidated the seizures in two cases involving partnership firms challenging the lack of witnesses during seizure and unclear reasons for suspicion of tax evasion. Emphasizing the importance of compliance with rules, the Tribunal ruled that the absence of witnesses and insufficient grounds for suspicion rendered the seizures invalid. Both firms were granted relief, with the seized items ordered to be returned and no costs imposed.</description>
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      <pubDate>Fri, 03 May 1996 00:00:00 +0530</pubDate>
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