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    <title>1997 (8) TMI 505 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ appeal, allowing for the issuance of a second notice for recovery of tax arrears after withdrawal of an earlier notice. It held that there was no legal impediment to issuing a second notice unless specifically prohibited by law or time limitations. The court also emphasized that the appellant had avenues to challenge waiver rejections through proper legal channels and during recovery proceedings, affirming the importance of addressing grievances at the appropriate stage.</description>
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      <title>1997 (8) TMI 505 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161189</link>
      <description>The court dismissed the writ appeal, allowing for the issuance of a second notice for recovery of tax arrears after withdrawal of an earlier notice. It held that there was no legal impediment to issuing a second notice unless specifically prohibited by law or time limitations. The court also emphasized that the appellant had avenues to challenge waiver rejections through proper legal channels and during recovery proceedings, affirming the importance of addressing grievances at the appropriate stage.</description>
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      <pubDate>Wed, 13 Aug 1997 00:00:00 +0530</pubDate>
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