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    <title>2011 (10) TMI 585 - MADRAS HIGH COURT</title>
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    <description>The court quashed the notice issued under Section 148 and the consequential order, holding that the reassessment proceedings were without jurisdiction, lacked the necessary materials to support the belief that income had escaped assessment, and were barred by the limitation period. The writ petition was allowed, and the reassessment proceedings were quashed.</description>
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