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    <title>2019 (4) TMI 712 - MADRAS HIGH COURT</title>
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    <description>The Court quashed the Assessing Officer&#039;s order and issued an injunction against recovery proceedings until the appeal was resolved. The Court criticized the Assessing Officer for not considering relevant factors and failing to exercise discretion in granting the stay. The second respondent was directed to expedite the appeal process within three months. The decision was based on the need for a timely resolution and the failure of the Assessing Officer to exercise discretion. The writ petition was disposed of without costs, concluding the legal proceedings.</description>
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      <description>The Court quashed the Assessing Officer&#039;s order and issued an injunction against recovery proceedings until the appeal was resolved. The Court criticized the Assessing Officer for not considering relevant factors and failing to exercise discretion in granting the stay. The second respondent was directed to expedite the appeal process within three months. The decision was based on the need for a timely resolution and the failure of the Assessing Officer to exercise discretion. The writ petition was disposed of without costs, concluding the legal proceedings.</description>
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