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    <title>2006 (3) TMI 109 - DELHI High Court</title>
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    <description>The court upheld the legality of the notice of demand and order of attachment issued by the respondents for the recovery of income-tax dues from the petitioner. The petitioner&#039;s grievances regarding the reduction in the payment period and the lack of justification for the same were not entertained as the appellate authority had confirmed the assessment order. The court emphasized that any reduction in the payment period must be supported by valid reasons recorded in writing as per section 220 of the Income-tax Act. The writ petition was disposed of, with each party bearing their own costs.</description>
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    <pubDate>Fri, 24 Mar 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=9970</link>
      <description>The court upheld the legality of the notice of demand and order of attachment issued by the respondents for the recovery of income-tax dues from the petitioner. The petitioner&#039;s grievances regarding the reduction in the payment period and the lack of justification for the same were not entertained as the appellate authority had confirmed the assessment order. The court emphasized that any reduction in the payment period must be supported by valid reasons recorded in writing as per section 220 of the Income-tax Act. The writ petition was disposed of, with each party bearing their own costs.</description>
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      <pubDate>Fri, 24 Mar 2006 00:00:00 +0530</pubDate>
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