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    <description>The court allowed the writ petition, quashing the tax authority&#039;s notice and directing the return of the collected cheques. The judgment emphasized the necessity for tax authorities to follow proper procedures and not collect taxes during inspections without verifying returns. The decision provided relief to the petitioner, highlighting the importance of adhering to legal provisions during tax assessments.</description>
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      <description>The court allowed the writ petition, quashing the tax authority&#039;s notice and directing the return of the collected cheques. The judgment emphasized the necessity for tax authorities to follow proper procedures and not collect taxes during inspections without verifying returns. The decision provided relief to the petitioner, highlighting the importance of adhering to legal provisions during tax assessments.</description>
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