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    <title>1981 (1) TMI 243 - MADRAS HIGH COURT</title>
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    <description>A remand for verification of C and D forms was unjustified where the assessee had been given repeated adjournments, a pre-assessment notice, and nearly three months to produce the forms. The record showed sufficient opportunity had been afforded, and the failure to furnish the forms within that time meant the finding of inadequate opportunity could not stand. The appellate remand was therefore not sustainable, and the assessing officer&#039;s order was restored against the assessee.</description>
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    <pubDate>Wed, 28 Jan 1981 00:00:00 +0530</pubDate>
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      <title>1981 (1) TMI 243 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153530</link>
      <description>A remand for verification of C and D forms was unjustified where the assessee had been given repeated adjournments, a pre-assessment notice, and nearly three months to produce the forms. The record showed sufficient opportunity had been afforded, and the failure to furnish the forms within that time meant the finding of inadequate opportunity could not stand. The appellate remand was therefore not sustainable, and the assessing officer&#039;s order was restored against the assessee.</description>
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      <pubDate>Wed, 28 Jan 1981 00:00:00 +0530</pubDate>
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