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    <title>2006 (6) TMI 62 - MADRAS HIGH COURT</title>
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    <description>The Tribunal allowed the appeals in part, remitting the matter for further consideration regarding the admissibility of additional grounds raised by the assessee and the validity of setting aside the levy of additional tax. The Tribunal found the plea of the assessee reasonable and directed a reconsideration on merits by the Commissioner of Income-tax (Appeals). No substantial questions of law were identified, and the tax cases were dismissed without costs.</description>
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      <description>The Tribunal allowed the appeals in part, remitting the matter for further consideration regarding the admissibility of additional grounds raised by the assessee and the validity of setting aside the levy of additional tax. The Tribunal found the plea of the assessee reasonable and directed a reconsideration on merits by the Commissioner of Income-tax (Appeals). No substantial questions of law were identified, and the tax cases were dismissed without costs.</description>
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