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    <title>2023 (1) TMI 490 - CALCUTTA HIGH COURT</title>
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    <description>The Court directed the Tax Recovery Officer to refund the sale price with interest to the appellants for the property sale set aside by the Income Tax Department. The appellants were instructed to approach the Officer for prompt refund within six weeks, as mandated by Rule 64 of the Income Tax Act. Additionally, the Court ordered the Income Tax Department to provide physical possession of the property to the appellants, emphasizing adherence to Rule 65 for issuing sale certificates and facilitating possession transfer. The judgment aimed to ensure swift resolution and compliance with refund and possession transfer rules in such cases.</description>
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      <title>2023 (1) TMI 490 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432743</link>
      <description>The Court directed the Tax Recovery Officer to refund the sale price with interest to the appellants for the property sale set aside by the Income Tax Department. The appellants were instructed to approach the Officer for prompt refund within six weeks, as mandated by Rule 64 of the Income Tax Act. Additionally, the Court ordered the Income Tax Department to provide physical possession of the property to the appellants, emphasizing adherence to Rule 65 for issuing sale certificates and facilitating possession transfer. The judgment aimed to ensure swift resolution and compliance with refund and possession transfer rules in such cases.</description>
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      <pubDate>Tue, 03 Jan 2023 00:00:00 +0530</pubDate>
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