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    <title>2000 (8) TMI 14 - SIKKIM High Court</title>
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    <description>The court vacated all stay orders and allowed the income-tax authorities to proceed with tax recovery, ensuring that any amounts collected would be refunded with interest if the petitioner ultimately succeeded in the writ petition. The court emphasized that stay orders blocking tax recovery should be exceptional and highlighted the public interest and potential harm to revenue collection from such stays. The validity of the assessment order should not be presumed invalid merely due to pending questions about the Income-tax Act&#039;s applicability in Sikkim or the jurisdiction of the Central authorities.</description>
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    <pubDate>Fri, 18 Aug 2000 00:00:00 +0530</pubDate>
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      <title>2000 (8) TMI 14 - SIKKIM High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12570</link>
      <description>The court vacated all stay orders and allowed the income-tax authorities to proceed with tax recovery, ensuring that any amounts collected would be refunded with interest if the petitioner ultimately succeeded in the writ petition. The court emphasized that stay orders blocking tax recovery should be exceptional and highlighted the public interest and potential harm to revenue collection from such stays. The validity of the assessment order should not be presumed invalid merely due to pending questions about the Income-tax Act&#039;s applicability in Sikkim or the jurisdiction of the Central authorities.</description>
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      <pubDate>Fri, 18 Aug 2000 00:00:00 +0530</pubDate>
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