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https://www.scconline.com/blog/post/2022/08/17/rule-60-second-schedule-income-tax-act-judgment-debtor-right-to-save-his-property-valuable-cannot-be-taken-away-due-to-technical-error-bonafide-mistake-supreme-court-legal-research-news/
Judgment Debtor's right under Rule 60 of Second Schedule of Income Tax Act a valuable right to save his property; cannot be taken away on technical ground or bona fide mistake for which he is not at fault: SC
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