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    <title>2023 (5) TMI 646 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Unsupported territorial-jurisdiction and procedural objections did not warrant interference where the assessment rested on documents recovered during inspection and had been examined on merits by the assessing authority, appellate authority and Tribunal. The officer&#039;s lack of competence for the relevant area was not established, and the findings on tax liability disclosed no legal infirmity. As the tax demand had been deposited, the evidence was unchanged, and concurrent merits findings existed, remand would serve no useful purpose. No substantial question of law arose, leaving the assessment and tax demand undisturbed.</description>
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      <description>Unsupported territorial-jurisdiction and procedural objections did not warrant interference where the assessment rested on documents recovered during inspection and had been examined on merits by the assessing authority, appellate authority and Tribunal. The officer&#039;s lack of competence for the relevant area was not established, and the findings on tax liability disclosed no legal infirmity. As the tax demand had been deposited, the evidence was unchanged, and concurrent merits findings existed, remand would serve no useful purpose. No substantial question of law arose, leaving the assessment and tax demand undisturbed.</description>
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