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    <title>2020 (9) TMI 203 - MADRAS HIGH COURT</title>
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    <description>The court allowed the condonation of delay in filing the statutory appeal challenging the assessment order under the Income Tax Act, directing the appeal to be considered on its merits. Additionally, the court directed the first respondent to refrain from further recovery actions pending the resolution of the stay application, allowing the attachment of bank accounts to continue but prohibiting additional recovery proceedings until the stay application was decided. The court disposed of the writ petitions without imposing costs, ensuring relief to the petitioner in both matters.</description>
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      <description>The court allowed the condonation of delay in filing the statutory appeal challenging the assessment order under the Income Tax Act, directing the appeal to be considered on its merits. Additionally, the court directed the first respondent to refrain from further recovery actions pending the resolution of the stay application, allowing the attachment of bank accounts to continue but prohibiting additional recovery proceedings until the stay application was decided. The court disposed of the writ petitions without imposing costs, ensuring relief to the petitioner in both matters.</description>
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