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    <title>2019 (11) TMI 898 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where refund liability had already been determined in assessment orders for earlier assessment years, the HC held that the amount due could be directed to be released immediately because no further impediment remained once tax liability stood finalised. For the later assessment years, which were still pending, the Court accepted that the assessments should be completed within a fixed time and that any consequential refund should then be processed and released in accordance with the assessment outcome. The writ petition thus secured prompt release of adjudicated refunds and a time-bound completion of pending assessments, with consequential refund to follow.</description>
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    <pubDate>Tue, 05 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 898 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=388649</link>
      <description>Where refund liability had already been determined in assessment orders for earlier assessment years, the HC held that the amount due could be directed to be released immediately because no further impediment remained once tax liability stood finalised. For the later assessment years, which were still pending, the Court accepted that the assessments should be completed within a fixed time and that any consequential refund should then be processed and released in accordance with the assessment outcome. The writ petition thus secured prompt release of adjudicated refunds and a time-bound completion of pending assessments, with consequential refund to follow.</description>
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      <pubDate>Tue, 05 Nov 2019 00:00:00 +0530</pubDate>
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