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    <title>2017 (9) TMI 386 - CALCUTTA HIGH COURT</title>
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    <description>The court held that the petitioner qualified as a legal representative under both the Income Tax Act and the Code of Civil Procedure, emphasizing the broad definition of legal representative. The court found that the petitioner&#039;s actions indicated involvement in the deceased&#039;s estate, leading to the dismissal of the writ petition challenging the orders of the Tax Recovery Officer and the Appellate Authority. The court declined to interfere, noting that a Writ Court can only intervene in specific circumstances, none of which were present in this case.</description>
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      <description>The court held that the petitioner qualified as a legal representative under both the Income Tax Act and the Code of Civil Procedure, emphasizing the broad definition of legal representative. The court found that the petitioner&#039;s actions indicated involvement in the deceased&#039;s estate, leading to the dismissal of the writ petition challenging the orders of the Tax Recovery Officer and the Appellate Authority. The court declined to interfere, noting that a Writ Court can only intervene in specific circumstances, none of which were present in this case.</description>
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      <pubDate>Wed, 30 Aug 2017 00:00:00 +0530</pubDate>
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