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    <title>1988 (4) TMI 25 - BOMBAY High Court</title>
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    <description>The court ruled in favor of the petitioner, finding the actions of the Income-tax authorities to be in violation of the Income-tax Act, 1961. The absence of an assessment order against the petitioner rendered the recovery notices invalid. The judgment directed the respondents to return the demanded amount from the third party and pay interest, emphasizing compliance with legal requirements for issuing recovery notices under the Income-tax Act.</description>
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    <pubDate>Tue, 12 Apr 1988 00:00:00 +0530</pubDate>
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      <description>The court ruled in favor of the petitioner, finding the actions of the Income-tax authorities to be in violation of the Income-tax Act, 1961. The absence of an assessment order against the petitioner rendered the recovery notices invalid. The judgment directed the respondents to return the demanded amount from the third party and pay interest, emphasizing compliance with legal requirements for issuing recovery notices under the Income-tax Act.</description>
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