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2018 (9) TMI 481 - HC - VAT and Sales TaxAttachment of property - Encumbrance has been created on the property owned by the petitioner - validity of assessment orders passed by the first respondent dated 21.11.2016 for the years 2010- 11 and 2011-12. Held that:- It is not in dispute that the first respondent addressed to the Customs Department and the Income Tax Department. However, he has not received any reply. This is so because the correct officers have not been addressed - The official, who is present in court, expresses his apprehension that in the event the proceedings culminated in an order levying tax, the Department will not be in a position to recover the same. When the assessment orders have been set aside and when the matters have been remanded for de novo consideration, the attachment cannot continue. Petition allowed.
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