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    <title>2016 (1) TMI 283 - MADRAS HIGH COURT</title>
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    <description>Bank attachment may be lifted conditionally where the assessee has already challenged the assessment in appeal and the appeal has not been effectively heard. The Court directed release of the attachment and restoration of banking operations on proof of payment of 25% of the disputed tax, in addition to the amount already deposited. It also directed the appellate authority to take up the appeal and decide it on merits after giving due opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=270491</link>
      <description>Bank attachment may be lifted conditionally where the assessee has already challenged the assessment in appeal and the appeal has not been effectively heard. The Court directed release of the attachment and restoration of banking operations on proof of payment of 25% of the disputed tax, in addition to the amount already deposited. It also directed the appellate authority to take up the appeal and decide it on merits after giving due opportunity.</description>
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