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    <title>2015 (8) TMI 103 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s orders and remanded the matters to the Assessing Authority for fresh assessment. The Court emphasized the importance of considering reasonable causes for belated filing of statutory forms and directed the Assessing Officer to proceed with the assessment upon receiving the necessary declarations. The Tax Case Revisions were allowed, requiring the petitioners to submit the forms for a new assessment without incurring any costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=262186</link>
      <description>The Court set aside the Tribunal&#039;s orders and remanded the matters to the Assessing Authority for fresh assessment. The Court emphasized the importance of considering reasonable causes for belated filing of statutory forms and directed the Assessing Officer to proceed with the assessment upon receiving the necessary declarations. The Tax Case Revisions were allowed, requiring the petitioners to submit the forms for a new assessment without incurring any costs.</description>
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