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2012 (9) TMI 160 - MADRAS HIGH COURTNon satisfying of conditions stipulated u/s 54B - assessment u/s 143(3) - recovery proceedings - Held that:- As the bank account of the petitioner in the State Bank of India and certain immovable properties had been attached pursuant to the said assessment order that would substantially cover the tax demand made against the petitioner direction to the third respondent to dispose of the appeal filed by the petitioner on merits and no recovery proceedings shall be initiated against the petitioner - assessee's writ allowed accordingly.
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