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    <title>2019 (3) TMI 343 - KERALA HIGH COURT</title>
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    <description>Assessment orders passed while an interim stay in an earlier writ petition remained operative could not be sustained, because the authorities were bound to respect the restraint on further proceedings unless they first sought variation or vacation of that order. The fact that the petitioner had not fully complied with directions to appear and produce records did not authorise the authorities to ignore the subsisting interim protection. The proper course was to treat the orders as having been passed in breach of the restraint, set them aside, and remit the matter to the Assessing Authority for fresh consideration.</description>
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      <title>2019 (3) TMI 343 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=376322</link>
      <description>Assessment orders passed while an interim stay in an earlier writ petition remained operative could not be sustained, because the authorities were bound to respect the restraint on further proceedings unless they first sought variation or vacation of that order. The fact that the petitioner had not fully complied with directions to appear and produce records did not authorise the authorities to ignore the subsisting interim protection. The proper course was to treat the orders as having been passed in breach of the restraint, set them aside, and remit the matter to the Assessing Authority for fresh consideration.</description>
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      <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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