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    <description>The High Court of Andhra Pradesh upheld the validity of the Revenue&#039;s notice to recover an amount from a bank account. The Court interpreted Section 87 of the Finance Act, 1994, allowing the petitioner to represent the legitimate tax amount to the Revenue Officer. The notice&#039;s operation was stayed pending the decision on the representation, with conditions imposed on the petitioner.</description>
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      <description>The High Court of Andhra Pradesh upheld the validity of the Revenue&#039;s notice to recover an amount from a bank account. The Court interpreted Section 87 of the Finance Act, 1994, allowing the petitioner to represent the legitimate tax amount to the Revenue Officer. The notice&#039;s operation was stayed pending the decision on the representation, with conditions imposed on the petitioner.</description>
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