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    <title>2023 (3) TMI 123 - MADRAS HIGH COURT</title>
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    <description>The court quashed the recovery notice and bank attachment challenged by the petitioner, citing the absence of a valid assessment order due to a previous quashing and remand by the Statutory Appellate Authority. The court found the actions arbitrary and lacking proper consideration, directing the refund of the wrongfully withdrawn amount of Rs.3,54,000. The petitioner was granted permission to seek the refund through representation to the first respondent, who was instructed to decide on the matter within four weeks, ensuring fair consideration in line with the law.</description>
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    <pubDate>Mon, 27 Feb 2023 00:00:00 +0530</pubDate>
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      <title>2023 (3) TMI 123 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434737</link>
      <description>The court quashed the recovery notice and bank attachment challenged by the petitioner, citing the absence of a valid assessment order due to a previous quashing and remand by the Statutory Appellate Authority. The court found the actions arbitrary and lacking proper consideration, directing the refund of the wrongfully withdrawn amount of Rs.3,54,000. The petitioner was granted permission to seek the refund through representation to the first respondent, who was instructed to decide on the matter within four weeks, ensuring fair consideration in line with the law.</description>
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      <pubDate>Mon, 27 Feb 2023 00:00:00 +0530</pubDate>
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