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    <title>2024 (1) TMI 1038 - KERALA HIGH COURT</title>
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    <description>The HC ruled that the attachment on the petitioner&#039;s immovable properties by the Income Tax Department was invalid. The Income Tax Appellate Tribunal had previously set aside the assessment orders, leading to a tax refund determination. Consequently, the court found no justification for the continued attachment, as no tax liability remained. The respondents confirmed that the attachment was void ab initio, and the court disposed of the writ petition, allowing the petitioner to freely manage their properties.</description>
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    <pubDate>Fri, 05 Jan 2024 00:00:00 +0530</pubDate>
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      <title>2024 (1) TMI 1038 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=448639</link>
      <description>The HC ruled that the attachment on the petitioner&#039;s immovable properties by the Income Tax Department was invalid. The Income Tax Appellate Tribunal had previously set aside the assessment orders, leading to a tax refund determination. Consequently, the court found no justification for the continued attachment, as no tax liability remained. The respondents confirmed that the attachment was void ab initio, and the court disposed of the writ petition, allowing the petitioner to freely manage their properties.</description>
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      <pubDate>Fri, 05 Jan 2024 00:00:00 +0530</pubDate>
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