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    <title>2015 (11) TMI 1600 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, a garments manufacturer and dealer, in a case where authorities collected cheques during a surprise inspection for tax assessment. Citing a previous judgment, the court held that enforcement authorities lacked the power to collect cheques during inspections. Following the precedent, the court directed the authorities to return the specific cheques to the petitioner and emphasized that the assessing authority could still take lawful actions. No costs were awarded, and the case was closed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=188096</link>
      <description>The court ruled in favor of the petitioner, a garments manufacturer and dealer, in a case where authorities collected cheques during a surprise inspection for tax assessment. Citing a previous judgment, the court held that enforcement authorities lacked the power to collect cheques during inspections. Following the precedent, the court directed the authorities to return the specific cheques to the petitioner and emphasized that the assessing authority could still take lawful actions. No costs were awarded, and the case was closed.</description>
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      <pubDate>Mon, 02 Nov 2015 00:00:00 +0530</pubDate>
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