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    <title>2010 (1) TMI 84 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging show-cause notices issued beyond the limitation period under section 147 of the Income-tax Act for assessment years 1983-84 to 1988-89. Emphasizing objections on jurisdictional grounds, the court advised the appellant to file returns to address grievances and allow the Assessing Officer to consider objections. The court rejected challenges to the notices, set aside findings on merits, and remitted the matter for the appellant to file returns as required, ensuring the opportunity to raise objections in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75592</link>
      <description>The court dismissed the writ petitions challenging show-cause notices issued beyond the limitation period under section 147 of the Income-tax Act for assessment years 1983-84 to 1988-89. Emphasizing objections on jurisdictional grounds, the court advised the appellant to file returns to address grievances and allow the Assessing Officer to consider objections. The court rejected challenges to the notices, set aside findings on merits, and remitted the matter for the appellant to file returns as required, ensuring the opportunity to raise objections in accordance with the law.</description>
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