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    <title>1999 (4) TMI 66 - GUJARAT High Court</title>
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    <description>The court ruled in favor of the petitioner, emphasizing her constitutional right to hold property independently. The court directed the Income Tax Officer (ITO) to objectively determine the objection raised by the petitioner regarding the ownership of the attached property before proceeding with recovery actions. The court highlighted the importance of due process, fairness, and providing individuals with the opportunity to present their case before coercive measures are taken. The petitioner&#039;s assertion of legitimate sources of income and payment of taxes on her capital sources supported the court&#039;s decision to allow the petition and ensure a fair adjudication process.</description>
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    <pubDate>Wed, 07 Apr 1999 00:00:00 +0530</pubDate>
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      <title>1999 (4) TMI 66 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16133</link>
      <description>The court ruled in favor of the petitioner, emphasizing her constitutional right to hold property independently. The court directed the Income Tax Officer (ITO) to objectively determine the objection raised by the petitioner regarding the ownership of the attached property before proceeding with recovery actions. The court highlighted the importance of due process, fairness, and providing individuals with the opportunity to present their case before coercive measures are taken. The petitioner&#039;s assertion of legitimate sources of income and payment of taxes on her capital sources supported the court&#039;s decision to allow the petition and ensure a fair adjudication process.</description>
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      <pubDate>Wed, 07 Apr 1999 00:00:00 +0530</pubDate>
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