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    <title>2022 (6) TMI 153 - KERALA HIGH COURT</title>
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    <description>The court quashed the impugned order issued under Section 230 of the Income Tax Act as the liabilities on which it was based were resolved. The appellate tribunal&#039;s order nullified the tax liability of the company and substantially reduced the individual tax liability of the petitioner. Consequently, the court found no valid basis for the restrictive order under Section 230 and set it aside, allowing the writ petition in favor of the petitioner.</description>
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      <description>The court quashed the impugned order issued under Section 230 of the Income Tax Act as the liabilities on which it was based were resolved. The appellate tribunal&#039;s order nullified the tax liability of the company and substantially reduced the individual tax liability of the petitioner. Consequently, the court found no valid basis for the restrictive order under Section 230 and set it aside, allowing the writ petition in favor of the petitioner.</description>
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