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    <description>After the pre-deposit had been made and the admitted dues for the relevant assessment years were paid, continued attachment or blocking of the bank accounts was held to be unjustified. The authority could not insist on any further deposit in those circumstances, and the appeal was to proceed on merits. The bank accounts were directed not to remain attached or blocked, and the Appellate Authority was required to decide the appeal expeditiously on merits.</description>
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      <description>After the pre-deposit had been made and the admitted dues for the relevant assessment years were paid, continued attachment or blocking of the bank accounts was held to be unjustified. The authority could not insist on any further deposit in those circumstances, and the appeal was to proceed on merits. The bank accounts were directed not to remain attached or blocked, and the Appellate Authority was required to decide the appeal expeditiously on merits.</description>
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