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    <title>2009 (7) TMI 1196 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the appellate authority&#039;s procedure in entertaining an appeal against an assessment conducted under section 17(D). The petitioner&#039;s arguments against the requirement to satisfy the entire tax liability to access the statutory remedy were rejected. The court upheld the validity of the stipulation under section 17D(5) based on precedents set by the Division Bench and Supreme Court regarding tax liability at the time of filing an appeal. With established legal positions against the petitioner, the court found no basis for intervention and dismissed the petition.</description>
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    <pubDate>Thu, 23 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 1196 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=165091</link>
      <description>The court dismissed the writ petition challenging the appellate authority&#039;s procedure in entertaining an appeal against an assessment conducted under section 17(D). The petitioner&#039;s arguments against the requirement to satisfy the entire tax liability to access the statutory remedy were rejected. The court upheld the validity of the stipulation under section 17D(5) based on precedents set by the Division Bench and Supreme Court regarding tax liability at the time of filing an appeal. With established legal positions against the petitioner, the court found no basis for intervention and dismissed the petition.</description>
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      <pubDate>Thu, 23 Jul 2009 00:00:00 +0530</pubDate>
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