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    <description>The High Court of Punjab &amp;amp; Haryana dismissed Income Tax Appeal Nos.147 and 148 of 1999, affirming the Assessing Officer&#039;s authority to proceed with recovery actions despite pending appeals. The Court emphasized the finality of the Assessing Officer&#039;s orders until overturned on appeal and clarified that the pendency of an appeal did not prevent the Assessing Officer from initiating recovery proceedings. The judgment highlighted the necessity for speaking orders on specific issues and concluded that no substantial question of law arose, leading to the dismissal of the appeals.</description>
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