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    <title>2023 (1) TMI 226 - ORISSA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=432479</link>
    <description>The Court dismissed review petitions challenging a judgment in two writ petitions involving partnership firms and the Income Tax Department. The petitioners claimed factual errors in the judgment, arguing that properties were attached before being mortgaged, rendering the mortgages void. The Court held that factual corrections were not grounds for review and that disputed facts should be addressed in proper forums. It rejected contentions on charge priority and the Department&#039;s absence, advising parties to seek adjudication in appropriate tribunals. The review applications were found meritless, and parties were directed to present arguments before the Debt Recovery Tribunal for resolution.</description>
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    <pubDate>Fri, 02 Dec 2022 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 226 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432479</link>
      <description>The Court dismissed review petitions challenging a judgment in two writ petitions involving partnership firms and the Income Tax Department. The petitioners claimed factual errors in the judgment, arguing that properties were attached before being mortgaged, rendering the mortgages void. The Court held that factual corrections were not grounds for review and that disputed facts should be addressed in proper forums. It rejected contentions on charge priority and the Department&#039;s absence, advising parties to seek adjudication in appropriate tribunals. The review applications were found meritless, and parties were directed to present arguments before the Debt Recovery Tribunal for resolution.</description>
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      <pubDate>Fri, 02 Dec 2022 00:00:00 +0530</pubDate>
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