1989 (2) TMI 106

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Income Tax
Question Of Law
Judge(s) : R. K. GULATI., R. M. SAHAI JUDGMENT The petitioners seek a direction from this court restraining opposite parties from arresting them for realisat .....

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..... 3 of the Second Schedule to Income-tax Act, 1961, which empowers the Tax Recovery Officer to proceed only after he is satisfied about the various conditions mentioned in sub-rule (1) and sub-rule (2). .....

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