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    <title>2016 (7) TMI 969 - MADRAS HIGH COURT</title>
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    <description>The Court directed the dissolved company to clarify issues raised in the re-assessment proceedings under Section 147 of the Income Tax Act, 1961. The respondent was instructed to consider clarifications and issue a speaking order, keeping the re-assessment on hold. The petitioner was granted the opportunity to present relevant documents and facts before a decision is made, with a directive for the respondent to communicate the decision within 15 days of the hearing&#039;s conclusion.</description>
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      <description>The Court directed the dissolved company to clarify issues raised in the re-assessment proceedings under Section 147 of the Income Tax Act, 1961. The respondent was instructed to consider clarifications and issue a speaking order, keeping the re-assessment on hold. The petitioner was granted the opportunity to present relevant documents and facts before a decision is made, with a directive for the respondent to communicate the decision within 15 days of the hearing&#039;s conclusion.</description>
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