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    <title>2016 (5) TMI 141 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the show cause notice for enhancement of assessment for exceeding the permissible number of partners in a Partnership Firm. The court upheld the validity of the show cause notice issued under Sec.251(1)(a) of the Income Tax Act, granting the petitioner the opportunity to submit explanations before the CIT (Appeals) for further consideration within the legal framework. No costs were awarded, and the case was closed.</description>
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      <description>The court dismissed the writ petition challenging the show cause notice for enhancement of assessment for exceeding the permissible number of partners in a Partnership Firm. The court upheld the validity of the show cause notice issued under Sec.251(1)(a) of the Income Tax Act, granting the petitioner the opportunity to submit explanations before the CIT (Appeals) for further consideration within the legal framework. No costs were awarded, and the case was closed.</description>
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