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    <title>Actions taken by the department during enquiry need not necessarily be termed as harassment</title>
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    <description>Whether actions taken during a statutory tax enquiry constitute harassment is a question of fact; investigatory measures do not automatically amount to harassment. The taxpayer must cooperate with lawful notices and attend enquiry. The authority should issue a notice for appearance within a short period, conduct the enquiry, and thereafter either register a complaint if a cognizable offence is disclosed or close the matter.</description>
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