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    <title>2026 (7) TMI 1932 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Coercive recovery on a tax demand was directed to remain suspended against the petitioner until the partnership firm&#039;s pending statutory appeal is decided. The note records that the appeal was stated to be time-barred, but protection from recovery was considered appropriate without examining the demand&#039;s merits or the parties&#039; liability. The writ petition was disposed of by restraining coercive action under the recovery letter pending the appeal decision.</description>
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      <description>Coercive recovery on a tax demand was directed to remain suspended against the petitioner until the partnership firm&#039;s pending statutory appeal is decided. The note records that the appeal was stated to be time-barred, but protection from recovery was considered appropriate without examining the demand&#039;s merits or the parties&#039; liability. The writ petition was disposed of by restraining coercive action under the recovery letter pending the appeal decision.</description>
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