TMI BlogCourt Rules Tax Collection Invalid Without Assessment Order in Coercive Rs.2 Crore Seizure at Branch Office.Return of a sum of Rs.2 crores collected under coercion during the search conducted at the branch office - no tax could be collected from the assessee, without an appropriate assessment order being passed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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