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    <title>2022 (3) TMI 489 - MADRAS HIGH COURT</title>
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    <description>An impugned attachment notice was challenged on the basis of a pending appeal and an asserted statutory stay on recovery proceedings. The court did not render a final merits determination on the validity of the attachment notice, but directed the petitioner to pursue the representation before the Assessing Authority, which was to decide the matter within four weeks. The order therefore left the substantive issue open and confined relief to a direction for administrative consideration.</description>
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      <description>An impugned attachment notice was challenged on the basis of a pending appeal and an asserted statutory stay on recovery proceedings. The court did not render a final merits determination on the validity of the attachment notice, but directed the petitioner to pursue the representation before the Assessing Authority, which was to decide the matter within four weeks. The order therefore left the substantive issue open and confined relief to a direction for administrative consideration.</description>
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