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    <title>2014 (10) TMI 667 - KERALA HIGH COURT</title>
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    <description>The court upheld the Chief Commissioner&#039;s order in a case challenging the auction conducted by the Tax Recovery Officer despite a stay order. The petitioner&#039;s failure to follow procedural rules, including not setting aside the sale under Rules 60 and 61, and selling her interest in the property during the proceedings, led to the dismissal of the appeal under Rule 86. The court found the Chief Commissioner&#039;s decision legally sound, affirming the Ext.P22 order issued under the Income Tax Act.</description>
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      <title>2014 (10) TMI 667 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=252533</link>
      <description>The court upheld the Chief Commissioner&#039;s order in a case challenging the auction conducted by the Tax Recovery Officer despite a stay order. The petitioner&#039;s failure to follow procedural rules, including not setting aside the sale under Rules 60 and 61, and selling her interest in the property during the proceedings, led to the dismissal of the appeal under Rule 86. The court found the Chief Commissioner&#039;s decision legally sound, affirming the Ext.P22 order issued under the Income Tax Act.</description>
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