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    <title>1993 (1) TMI 49 - KERALA High Court</title>
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    <description>The court ordered the automatic withdrawal of attachment on the petitioner&#039;s properties upon full payment of her arrears, emphasizing the provision under rule 12 of the Income-tax Act. The court clarified that the attachment was for the petitioner&#039;s arrears, not her father&#039;s, and directed fresh proceedings for the father&#039;s dues. The court granted relief solely related to the attachment withdrawal, quashing the Commissioner&#039;s decision and ordering the proclamation of withdrawal at the petitioner&#039;s expense.</description>
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    <pubDate>Thu, 14 Jan 1993 00:00:00 +0530</pubDate>
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      <title>1993 (1) TMI 49 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21031</link>
      <description>The court ordered the automatic withdrawal of attachment on the petitioner&#039;s properties upon full payment of her arrears, emphasizing the provision under rule 12 of the Income-tax Act. The court clarified that the attachment was for the petitioner&#039;s arrears, not her father&#039;s, and directed fresh proceedings for the father&#039;s dues. The court granted relief solely related to the attachment withdrawal, quashing the Commissioner&#039;s decision and ordering the proclamation of withdrawal at the petitioner&#039;s expense.</description>
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      <pubDate>Thu, 14 Jan 1993 00:00:00 +0530</pubDate>
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