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    <title>1990 (8) TMI 48 - DELHI High Court</title>
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    <description>The court dismissed the petition challenging the Commissioner of Income-tax&#039;s order withholding payment of Rs. 49,03,000 to the petitioners. Despite earlier orders in favor of the petitioners, the court upheld the regular assessment conducted in the name of the individual who received the pay orders. Emphasizing the importance of respecting assessment orders and lack of grounds for intervention, the court ruled that the petitioners were not entitled to the withheld amount as it was assessed as undisclosed income of the individual. The court highlighted the need for thorough examination in such cases to prevent unjust outcomes.</description>
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    <pubDate>Tue, 28 Aug 1990 00:00:00 +0530</pubDate>
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      <title>1990 (8) TMI 48 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22689</link>
      <description>The court dismissed the petition challenging the Commissioner of Income-tax&#039;s order withholding payment of Rs. 49,03,000 to the petitioners. Despite earlier orders in favor of the petitioners, the court upheld the regular assessment conducted in the name of the individual who received the pay orders. Emphasizing the importance of respecting assessment orders and lack of grounds for intervention, the court ruled that the petitioners were not entitled to the withheld amount as it was assessed as undisclosed income of the individual. The court highlighted the need for thorough examination in such cases to prevent unjust outcomes.</description>
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      <pubDate>Tue, 28 Aug 1990 00:00:00 +0530</pubDate>
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