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    <title>1997 (3) TMI 41 - ANDHRA PRADESH High Court</title>
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    <description>The court clarified that the Assessing Officer lacks authority to decide ownership disputes within a Hindu undivided family and emphasized the need for adherence to procedural rules in obtaining a &quot;no objection certificate&quot; under the Income-tax Act. The communication from the Income-tax Officer was quashed, and the matter remanded for reconsideration within four weeks, highlighting the Officer&#039;s duty to verify liabilities and refrain from adjudicating civil disputes or arbitration awards.</description>
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      <description>The court clarified that the Assessing Officer lacks authority to decide ownership disputes within a Hindu undivided family and emphasized the need for adherence to procedural rules in obtaining a &quot;no objection certificate&quot; under the Income-tax Act. The communication from the Income-tax Officer was quashed, and the matter remanded for reconsideration within four weeks, highlighting the Officer&#039;s duty to verify liabilities and refrain from adjudicating civil disputes or arbitration awards.</description>
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