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    <title>2013 (3) TMI 635 - GUJARAT HIGH COURT</title>
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    <description>The High Court quashed a recovery notice issued based on a CBEC circular, stating recovery proceedings should only occur when delays are attributable to the assessee. The Court set aside the attachment notice. Additionally, the Court directed the appellate Commissioner to promptly decide on pending appeals within a specified timeline, emphasizing adherence to the CBEC circular.</description>
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      <description>The High Court quashed a recovery notice issued based on a CBEC circular, stating recovery proceedings should only occur when delays are attributable to the assessee. The Court set aside the attachment notice. Additionally, the Court directed the appellate Commissioner to promptly decide on pending appeals within a specified timeline, emphasizing adherence to the CBEC circular.</description>
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