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    <title>1996 (10) TMI 40 - ALLAHABAD High Court</title>
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    <description>The court granted the writ petition, setting aside the orders for the sale of the residential house and directing the sale of the firm&#039;s property to recover income-tax dues. Emphasizing proportionality in property sales for recovery purposes, the court referenced legal provisions and judicial precedents, including Order 21, rule 64 of the Civil Procedure Code and a Supreme Court decision in Ambati Narasayya v. M. Subba Rao. The judgment highlighted the necessity of selling only what is required to satisfy the recovery amount, rather than disposing of the entire attached property indiscriminately.</description>
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    <pubDate>Thu, 17 Oct 1996 00:00:00 +0530</pubDate>
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      <title>1996 (10) TMI 40 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=17521</link>
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      <pubDate>Thu, 17 Oct 1996 00:00:00 +0530</pubDate>
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