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2015 (9) TMI 751 - HC - Income TaxAttachment orders - Liability to release the balance amount after meeting the liabilities - Held that:- Once the provisions of Income Tax Act provide to release the balance assets/amount after satisfying the liability, there is no occasion for the respondents to retain the same under the executive Instructions. Therefore, at this stage, we feel it appropriate to issue direction to the Principal Commissioner of Income Tax (Central Circle), Lucknow to take decision on the petitioner's representation within fifteen days from the date of communication of this order.
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