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2005 (12) TMI 80 - HC - Income TaxRecovery of tax - Petition filed by the applicant/plaintiff (GVFL) challenging the order of the Tax Recovery Officer (TRO) under rule 39 of the Income-tax (Certificate Proceedings) Rules, 1962 ("ITCP Rules"), and to issue a writ of prohibition restraining the Income-tax Department from interfering with the possession of GVFL Ltd. - whether the order of the Tax Recovery Officer on the applicability of rule 39 suffers from any fundamental flaws.
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