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    <title>2014 (10) TMI 704 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the order by the Deputy Commissioner of Income-tax and directing a fresh decision. The court emphasized that the petitioner should receive the same treatment as the firm and partner, with seized cash adjusted against advance tax without interest. The court found the rejection of the petitioner&#039;s request for adjustment lacking credible reasons and based on irrelevant provisions. The assessing officer was instructed to reconsider the case, ensuring fairness and consistency in treatment among the parties involved.</description>
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      <description>The High Court allowed the writ petition, setting aside the order by the Deputy Commissioner of Income-tax and directing a fresh decision. The court emphasized that the petitioner should receive the same treatment as the firm and partner, with seized cash adjusted against advance tax without interest. The court found the rejection of the petitioner&#039;s request for adjustment lacking credible reasons and based on irrelevant provisions. The assessing officer was instructed to reconsider the case, ensuring fairness and consistency in treatment among the parties involved.</description>
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