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    <title>2013 (1) TMI 515 - KERALA HIGH COURT</title>
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    <description>The court upheld the validity of the assessment conducted under Section 144 and subsequent orders passed, dismissing the writ petition challenging the assessment orders. The court found that the petitioner failed to establish a case warranting interference, noting that contentions regarding the absence of specific notices were not raised before the revisional authority and could not be introduced for the first time in court. The court concluded that the notices issued fulfilled statutory requirements, affirming the assessment under Section 144.</description>
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      <title>2013 (1) TMI 515 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=220410</link>
      <description>The court upheld the validity of the assessment conducted under Section 144 and subsequent orders passed, dismissing the writ petition challenging the assessment orders. The court found that the petitioner failed to establish a case warranting interference, noting that contentions regarding the absence of specific notices were not raised before the revisional authority and could not be introduced for the first time in court. The court concluded that the notices issued fulfilled statutory requirements, affirming the assessment under Section 144.</description>
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      <pubDate>Thu, 17 Jan 2013 00:00:00 +0530</pubDate>
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